Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2017 (12) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1666 - CGOVT - Central ExciseRebate claim - time limitation - rejection on the ground of failure to submit pre-intimation to the Jurisdictional Assistant Commissioner regarding input-output ratio and its prior approval under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2006 - rejection also due to re-submission of the rebate claims beyond the period of one year as specified under Section 11B of Central Excise Act - Held that:- The applicant had withdrawn their earlier filed rebate claims from the Division office on their own volition and same were filed later on by which the one year limitation period as specified in Section 11B of the Central Excise Act was already over - The Commissioner (Appeals) has observed in her order that the refund claims were withdrawn suo motu and department did not issue any deficiency note. Hence it amounts to non-filing of the rebate claims on the earlier dates and the claims submitted later on cannot be treated as the same claims which were filed earlier. The Government does not find any error in the above observation of the Commissioner (Appeals) in the face of the facts of the present proceeding and, therefore, the rebate claims are manifestly hit by limitation of one year as already held by the Assistant Commissioner and Commissioner (Appeals) in their order. The refunds and rebate of duty Section 11B of the Central Excise Act is directly dealing statutory provision and it is clearly mandated therein that the application for refund of duty is to be filed with the Assistant/Deputy Commissioner of Central Excise before expiry of one year from the relevant date. Further in explanation in this Section, it is clarified that refund includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India. In addition to time limitation, other substantive and permanent provisions like the authority who has to deal with the refund or rebate claim, the application of principle of undue enrichment and the method of payment of the rebate of duty, etc. are prescribed in Section 11B only - Since the time limitation of 1 year is expressly specified in Section 11B and as per this section refund includes rebate of duty, the condition of filing rebate claim within 1 year is squarely applicable to the rebate of duty when dealt by Assistant/Deputy Commissioner of a Division under Rule 18. Thus Section 11B and Rule 18 are interlinked and Rule 18 is not independent from Section 11B. Non-observance of the conditions of Notification No. 21/2004-C.E. (N.T.) - Held that:- Considering the facts and especially the non-compliance of the condition of the letter dated 18-4-2011 despite of five letters to the applicant by the Range Superintendent, it is evident that non-submission of input-output ratio in respect of each export consignment in time is not a procedural and bona fide lapse only. The Assistant Commissioner in his order has clearly concluded that it was not an inadvertent mistake and rather the claimant knowingly and willingly had not followed the condition of the permission even after repeated reminders to them to follow the condition. The Government does not find any error in the order of the Commissioner (Appeals) - revision application dismissed.
|