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2017 (10) TMI 1387 - CGOVT - Central ExciseRebate claim - time limitation - Section 11B of the Central Excise Act, 1944 - Held that:- The rebate claim could be submitted by the applicant only after export of the goods supported by all relevant documents to establish export of the goods and as per Section 11B of the Central Excise Act, 1944, it should have been lodged with the jurisdictional Assistant Commissioner within one year of the relevant date which is 7-1-2010 in this case - Thus the rebate claim should have been filed by the applicant by 6-1-2011. But the applicant has filed the rebate claim on 5-9-2011 which is undisputedly beyond the prescribed period of one year. The contention that the time limitation is merely a procedural issue and not a substantive law is also not having any force as under Section 11B of the Central Excise Act, 1944, the time-limit of one year is a crucial condition and is not just a procedural requirement. Decided against appellant.
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