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2016 (12) TMI 1447 - HC - Central ExciseRebate - Rule 18 of the Central Excise Rules, 2002 - Time limitation - Held that: - In the case in hand it is not in dispute that the shipping bill itself was delivered to the petitioner after a lapse of one year and the petitioner after having the same filed the application to have rebate at earliest - In absence of shipping bill it would have not been possible for the claimant to make an application in accordance with law to claim the rebate as per Rule 18 of the Rules of 2002. In view of it, we are of considered opinion that no justification was available with the respondents to reject the claim application without examining its merits. So far as the interpretation of Section 11-B of the Act of 1944 is concerned, no doubt that the golden principle of interpretation, at the first instance, is always required to be applied while interpreting a statute, but in relation to the provision in question it would be appropriate to notice that it mentions the ‘date relevant’ and further that a claim application can be filed by placing relevant documents alongwith it, as such, the provision is not conveying the simple meaning, as learned counsel appearing on behalf of the respondents want to put forth - decided in favor of the assessee by way of remand.
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