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2013 (8) TMI 200 - HC - Central ExciseLimitation – Period of filing of rebate claim under Section 11B of the Central Excise Act, 1944 - Petitioner had submitted the rebate claim on 5-11-2007, along with the relevant documents. The second respondent had returned the enclosures submitted by the petitioner, along with the rebate claim application, vide letter, dated 20-2-2008 - Final confirmation of the date of shipment had been made only on 23-12-2008 – Held that:- Rebate claim scheme has been introduced as a beneficial scheme to encourage exports it has to be construed in a liberal manner. As such, the relevant date for calculating the period of limitation should be taken as 5-11-2007, when the petitioner had submitted the rebate claim application. Even though certain documents filed along with the rebate claim application had been returned to the petitioner, it cannot be said that the rebate claim application had not been filed on 5-11-2007. In fact, the second respondent had retained the application for rebate of duty, in Form C. It is also noted that the final confirmation of the date of shipment was made only on 23-12-2008, due to the delay by the Shipping Corporation of India Limited. Therefore, it cannot be said that the rebate claim had been made by the petitioner, belatedly, beyond the period of limitation prescribed, under Section 11B of the Central Excise Act, 1944 – Rebate granted – Decided in favor of Assessee.
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