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2018 (12) TMI 1417 - AT - Central ExciseSuo motu availment and utilisation of CENVAT credit - refusal of rebate claim - Rule 18 of Central Excise Rules read with Notification no. 19/2004-CE.(NT) dated 06.09.2004 - Held that:- Admittedly, N/N. 19/2012-CE(NT) dated 06.09.2004 provides for the procedure to be followed in claiming of rebate to central excise authorities or by electronic declaration where no time limit is prescribed. As found from the explanation to Section 11B of the Central Excise Act, refund includes rebate of duty of excise on excisable goods exported out of India and 11(1)(B) restricts such filing of refund before the expiry of one year from the relevant date and relevant date indicates, in the case of appellant, the date of shipment and not the date of payment of duty. Cnsidering the fact that appellant had expressed its intention to the department, requested in writing to follow the procedure by way of recrediting cenvat credit account of the disputed account and did wait for one and half years as well as issued two remainders to the department and thereafter taken suo motu credit, it cannot be said that it had intention to contravene any of the provisions of rule or act for which it shall be penalised. It can be recorded as its erroneous understanding of procedural law by the appellant. Penalty is set aside - rest of demand upheld - appeal allowed in part.
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