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2017 (6) TMI 1103 - HC - Central ExciseRebate claim - rejection on the ground of time limitation - relevant date for calculation of time limitation - adjudicating authority held the view that relevant date is date of export as provided u/s.11B(B)(a)(i) of the Central Excise Act, 1944 - The appellant company paid duty between 11.11.2008 and 15.11.2008 for the export of goods. Thereafter, the appellant paid additional duty of ₹ 15,000/-. As per Notification dated 30.6.2008, claim was made by the appellant on 27.11.2009 before the Assistant Commissioner of Central Excise under Section 11B of the Central Excise Act 1944 - Rule 18 of the Central Excise Rules 2002 - Section 11B of the Central Excise Act, 1944 - Held that: - the decision in the case of M/s. Mafatlal Industries Limited & Others. v. Union of India & Others [1996 (12) TMI 50 - SUPREME COURT OF INDIA], relied upon where it was held that such claims for rebate can be made only under Section 11B within the period of limitation as prescribed under the Act - the contention of the appellant that no time limit is prescribed in the notification could not be accepted in view of proviso (a) to subsection (ii) of Section 11B of the Central Excise Act. Therefore, reading of Rule 18, there is no specific relevant date prescribed in the Notification to the effect that the relevant date on which final products or goods was cleared for export. Admittedly, the goods were exported on 10.11.2008 and 15.11.2008. Thereafter, the appellant paid additional duty on 15.11.2008. The claim of rebate of duty made by the appellant company on 27.11.2009 by claiming that period of limitation is within one year under Section 11B of the Act - it is not correct to claim that the relevant date is only from the date of payment of additional duty subsequent to the goods exported by the company. Appeal dismissed - decided against appellant.
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