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2019 (12) TMI 177 - HC - Central ExciseRebate claim - rejection on the ground of time limitation - It is contended that no time limit has been prescribed for filing a rebate claim under Rule 18 of Rules and Section 11-B of the Act is not applicable to the Notification No.19/2004/CE(NT) dated 6.9.2004 issued by the Central Government under Section 18 of the Rules - HELD THAT:- It is not in dispute that the Notification No.41 of 1994/CE holding the field for about 10 years did prescribe the time limit for availing the refund of duty - The omission of the time limit in the subsequent Notification 19/2004 was considered by the Hon'ble High Court of Madras in the case of Dorcas Market Makers Pvt. Ltd., [2015 (4) TMI 118 - MADRAS HIGH COURT], it was held that the rebate of duty under Rule 18 should be as per the Notification issued by the Central Government. Notification No.19/2004 did not contain the prescription regarding limitation, a conscious decision taken by the Central Government. The reference made by the learned counsel for the petitioners to the circular instructions issued by the Central Board of Excise and Customs, New Delhi, is of little assistance to the petitioners since there is no estoppel against a statute. It is well settled principle that the claim for rebate can be made only under section 11-B and it is not open to the subordinate legislation to dispense with the requirements of Section 11-B. Hence, the notification dated 01.03.2016 bringing amendment to the Notification No.19/2004 inasmuch as the applicability of Section 11-B is only clarificatory - It is not in dispute that the claims for rebate in the present cases were made beyond the period of one year prescribed under Section 11-B of the Act. Any Notification issued under Rule 18 has to be in conformity with section 11-B of the Act. The decision of Original Authority rejecting the claim of rebate made by the petitioners as time barred applying Section 11-B of the Act to the Notification No.19 of 2004 cannot be faulted with - petition dismissed.
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