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2019 (8) TMI 317 - HC - Central ExciseRebate of duty - Rule 18 of the Central Excise Rules, 2002 - rebate on exports beyond one year from the date of shipment being dispatched - period February 2013 to October 2013 - HELD THAT:- Upon consideration of the provisions of Section 11A of the Act as also Rule 57-I of the Rules, both prior to the amendment and after the amendment made on 05.10.1988, the Supreme Court held - the provisions of Section 11A of the Act were not an omnibus provision and that the situation arising before it had to be dealt with according to the unamended Rule 57-I of the Rules because section 11A was the law to provide for recoveries of excise duty not-levied or not-paid or short-levied or short-paid while Rule 57-I was the law for availment of MODVAT credit, a completely separate or different contingency, not covered under section 11A of the Act. Insofar as the Rule 57-I did not provide for any period of limitation and did not borrow the rule of limitation from Section 11A of the Act, by way of first reason, the Supreme Court rejected the defence set up by the manufacturer and held the recovery sought by the revenue to be within time. The scheme for rebate under Rule 18 of the Rules read with Notification No. 19 of 2004 dated 06.09.2004 is a special law granting rebate from excise duty to exporters. It is not a scheme for general rebate (under section Explanation A to 11B of the Act). The rebate is not a general rebate from excise duty (that may be otherwise available under the Act). The scheme to grant rebate from excise duty on goods exported by the petitioner was a special beneficial scheme provided under Section 37 of the Act read with Rule 18 of the Rules and notification No. 19 of 2004 dated 06.09.2004, to provide incentive to manufacturers to export their manufactured goods. It was a self contained scheme - None of the conditions and limitations provided under the aforesaid notification were such as may be read to contain a stipulation of limitation of one year from the relevant time or from the date of shipment etc. for the purpose of making a claim for rebate. There is no room to add to those conditions and limitations by reading the general provisions of section 11B of the Act into it. Petition allowed.
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