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2014 (12) TMI 951 - CGOVT - Central ExciseDenial of rebate claim - Failure to produce relevant Bank Realization Certificates - respondent themselves requested for cancellation of the rebate claims - Rebate claims were rejected by the original authority holding that their original claims being no more live for consideration, as the claims filed on 22.10.2012 were barred by limitation of time as stipulated under Section 11B - Commissioner (Appeals allowed the appeals with consequential benefits - Held that:- Commissioner (Appeals) has observed that mere cancellation request by the applicant party cannot be treated as closure of rebate claim. Government notes that mere cancellation request for the reasons of non-realization of export proceeds cannot be the reason for rejection, if such export proceeds are realized subsequently within prescribed statutory time limit or extended time granted by the RBI. On perusal of documents submitted by the respondent it is observed that he has submitted the impugned BRCs after stipulated time limit. Further, they could not produce any extension of time limit granted by RBI. Under such circumstances, Government holds that the appellate authority is correct that mere cancellation request of the respondent cannot be treated as closure of rebate claim, provided the BRCs are submitted within the extended time limit by the RBI. Otherwise, if no such extension is granted, then rebate claims would be treated as time barred as contested by the revenue. Under such circumstances, in the interest of justice, Government is of the opinion that cases may be remanded back to decide the same afresh. The respondents are required to submit formal extension of time limit by the RBI within 90 days of receipt of this order. - Matter remanded back - Decided partly in favour of Revenue.
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