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2021 (7) TMI 1252 - HC - Central ExciseRebate Claim - rejection on the ground that the application seeking rebate was not filed within the time prescribed - exports effected by the appellant during August 2015 to March 2016 - section 11B of CEA - HELD THAT:- A reading of Section 11B of the Act makes it explicitly clear that claim for refund of duty of excise shall be made before the expiry of one year from the relevant date. The time prescribed under Section 11B of the Act was earlier six months which was later on amended on 12.05.2000 by Section 101 of the Finance Act, 2000. Rule 18 of the Central Excise Rules and the Notification dated 06.09.2004 did not prescribe any time for making any claim for refund as Section 11B of the Act already mandated that such application shall be filed within one year. Section 11-B of the Act being the substantive provision, the same cannot yield to Rule 18 of the Rules or the Notification dated 06.09.2004. In the present case too the application filed by the appellant claiming rebate was beyond the period of one year. Consequently, the respondent was right in rejecting the claim of appellant on the ground that it was belated. Appeal dismissed - decided against appellant.
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