TMI Blog2009 (10) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... te as is required under Section 11B of the Act - claim for rebate within one year from the relevant date as is required under Section 11B of the Act - claim rejected - 15172 of 2008 - - - Dated:- 28-10-2009 - R.M. Doshit and Rajesh H. Shukla, JJ. REPRESENTED BY : Shri Paresh M. Dave, for the Petitioner. Notice Served, for the Respondent. [Order per : R.M. Doshit, J. (Oral)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Rule 18 of the Central Excise Rules, 1944 [hereinafter referred to as, 'the Rules']. The petitioner, therefore, made applications for rebate. The said applications have been rejected by the Assistant Commissioner, Central Excise, Ahmedabad as time barred. Therefore, the present petition. 3. Learned advocate Mr. Dave has appeared for the petitioner. He has taken us through Section 11B o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner even after expiry of the period of one year. 5. Section 11B of the Act empowers a person, inter alia, to claim refund of any duty of excise before the expiry of one year from the relevant date. The said section does not provide, either expressly or impliedly, that such application, in the given circumstances may be made after the period of one year from the relevant date. In other wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvat credit. In absence of existence of some peculiar circumstance, the benefit of rebate cannot be extended to the petitioner for asking. 7. In the matter of Mafatlal Industries Limited (supra), the Hon'ble Supreme Court had occasion to consider the scope of Section 11B of the Act. In paragraph 91 of the judgment, the Hon'ble Court observed that, "........All claims for refund, arising ..... X X X X Extracts X X X X X X X X Extracts X X X X
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