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2014 (12) TMI 782 - CGOVT - Central ExciseDenial of rebate claim - Bar of limitation - Held that:- As per explanation(a) to section 11B, refund includes rebate of duty of excise on excisable goods exported out of India or excisable materials used in the manufacture of goods which are exported. As such the rebate of duty on goods exported is allowed under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-CE(NT) dated 06.09.2004 subject to the compliance of provisions of section 11B of Central Excise Act, 1944. The explanation A of section 11B has dearly stipulated that refund of duty includes rebate of duty on exported goods. Since the refunds claim is to be filed within one year from the relevant date, the rebate claim is also required to be filed within one year from the relevant date. When the rebate claims are filed after, stipulated one year as mentioned in Section 11B of the Central Excise Act, the rebate claims are liable to be rejected on limitation. Though there is specific provision regarding time limit of filing rebate claim, there is no specific provision of filing rebate claim within 1 year from date of payment of duty as, contested by the applicant. Under such Circumstances, Government finds that original authority has rightly rejected this rebate claim which was filed beyond stipulated one year period and is clearly hit by limitation clause. As such it is rightly rejected and government does not find any, infirmity in the impugned order-in-appeal upholding the rejection of said claim as time barred. - Decided against assessee.
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