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2015 (1) TMI 762 - CGOVT - Central ExciseDenial of rebate claim - Bar of limitation - Delay in submission of orginal and duplicate ARE-1 - Held that:- Time limit to be computed from the date on which refund / rebate claim was originally filed. original refund/rebate claim filed initially within prescribed time limit laid down in section 11B of Central Excise Act, 1944 and the claim resubmitted along with some required documents/prescribed format on direction of department after the said time limit cannot be held time barred as the time limit should be computed from the date on which rebate claim was initially filed. - rebate claims cannot be treated as time barred since it was originally filed before department which is well within the limit period of one year stipulated in section 11B of Central Excise Act, 1944. Government is of considered view that the rebate claims initially filed within one year are to be considered filed in time and are to be sanctioned in accordance with law. AREs-1 pertain to August 2008, September 2008 and March 2009. However he rejected the substantial part of rebate claims as time barred by holding that original/duplicate copies of AREs-1 could be submitted only after stipulated one year and hence, the rebate claims are treated to be filed only after 1 year stipulated time period. As observed in para (8) above, once the initial rebate claims filed within 1 year of date of export, although without original/duplicate copies of AREs-1 the same is to be treated as filed on the date when it was initially filed and as such cannot be treated as time barred. Therefore, the rebate claim in question is required to be sanctioned to the applicant considering the same as filed within one year time limit. As per provisions of Section 11(BB) of the Central excise Act 1944, interest at applicable rate is required to be paid from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty. In these cases, since there has been delayed payment of refund/rebate beyond stipulated three months. Hence, interest of delayed payment of rebate may be allowed as per law, wherein rebate claims have been held admissible - Decided Partly in favour of assessee.
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