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2006 (9) TMI 203 - CGOVT - Central ExciseDenial of Rebate claim application for refund - Bar of limitation prescribed u/s 11B - Relevant shipping bills not filed - which date is to be taken for purpose of limitation u/s 11B - HELD THAT:- Govt. notes that it is case of rebate and rebate claim is to be dealt with as per the provisions of Rule 18 of the Central Excise Rules, 2002 r/w Notification No. 40/2001-C.E.(N.T.), as amended. It is also admitted fact that the refund claim is to be filed within the prescribed time limit u/s 11B of the Central Excise Act, 1944, and relevant date is to be taken as given at B (a) to the explanation of Section 11B of the Act. Govt. is of the considered opinion that in the instant case time limit should be computed from the date on which refund/rebate claim was initially filed and not from the date on which rebate claim after removing defects was submitted. Govt, accordingly, remands the case back to the original authority for passing de novo order for taking into account initial date of filing the rebate for the purpose of limitation u/s 11B of the Act and following principle of natural justice. The Revision Application is disposed of in above terms.
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