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2023 (2) TMI 662 - HC - Central ExciseRebate claim - time limitation - claims filed by the petitioner were rejected as being time barred as the same were preferred beyond the period of limitation of one year as stipulated under Section 11(B) of the Central Excise Act - HELD THAT:- The plea raised by the petitioner offering justification to the delay in filing of the claim applications is absolutely far-fetched and unsubstantiated. It may be noted that the Central Excise Act and the rules framed thereunder, do not contemplate extension of time beyond the period of limitation for entertaining applications for refund of duty and interest rebate claims, which have to be submitted within a period of one year as stipulated under Section 11-B of the Central Excise Act. Furthermore, there is no satisfactory evidence on record to show that as a matter of fact, these documents were provided to the petitioner on 29.09.2014 as claimed in the writ petitions. This argument involves purely disputed question of facts and hence, cannot be entertained in the extraordinary writ jurisdiction conferred upon by this Court. There are no two views on the aspect that a time barred claim filed beyond one year for claiming rebate of duty or interest under Section 11-B of the Act read with Rule 18 of the Central Excise Rules cannot be entertained as has been affirmatively held by Hon’ble the Supreme Court in the case of SANSERA ENGINEERING LIMITED VERSUS DEPUTY COMMISSIONER, LARGE TAX PAYER UNIT, BENGALURU [2022 (12) TMI 49 - SUPREME COURT]. The impugned orders dated 01.03.2021 and 10.10.2017 do not suffer from any infirmity whatsoever warranting interference - Petition dismissed.
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