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2015 (5) TMI 214 - SC - Central ExciseDenial of rebate claim - Bar of limitation - Claim filed beyond period of 6 months / i year - delay of only few days - Held that:- From the law laid down by the decision [Mafatlal Industries (1996 (12) TMI 50 - SUPREME COURT OF INDIA)] it is clear that all claims for rebate/refund have to be made only under Section 11B with one exception - where a statute is struck down as unconstitutional. Further, the limitation period of six months has to be strictly applied. It is clear from Section 11B(2) proviso (a) that a rebate of duty of excise on excisable goods exported out of India would be covered by the said provision. A reading of Mafatlal Industries (1996 (12) TMI 50 - SUPREME COURT OF INDIA) would also show that such claims for rebate can only be made under Section 11B within the period of limitation stated therefor. This being the case, the argument based on Rule 12 would have to be discarded as it is not open to subordinate legislation to dispense with the requirements of Section 11B. Equally, the argument that on a bond being provided under Rule 13, the goods would have been exported without any problem of limitation would not hold as the exporter in the present case chose the route under Rule 12 which, as has been stated above, is something that can only be done if the application for rebate had been made within six months. - Decided in favour of Revenue.
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