TMI Blog2013 (8) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... e period of limitation should be taken as 5-11-2007, when the petitioner had submitted the rebate claim application. Even though certain documents filed along with the rebate claim application had been returned to the petitioner, it cannot be said that the rebate claim application had not been filed on 5-11-2007. In fact, the second respondent had retained the application for rebate of duty, in Form C. It is also noted that the final confirmation of the date of shipment was made only on 23-12-2008, due to the delay by the Shipping Corporation of India Limited. Therefore, it cannot be said that the rebate claim had been made by the petitioner, belatedly, beyond the period of limitation prescribed, under Section 11B of the Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concerned and had requested them to furnish proper documentary evidence containing the correct information relating to the date of the shipment of the goods in question. In such circumstances, the second respondent, vide letter, dated 20-2-2008, returned the enclosures filed along with the claims. However, the second respondent had retained the applications for rebate of duty in Form C. 4. It has been further stated that the petitioner had obtained a certification from the Shipping Corporation of India Limited, confirming the date of the shipment of the goods in question, relating to all the four ARE1s, as 20-9-2007. Thereafter, the second respondent had issued a show cause notice, dated 26-2-2009, calling upon the petitioner to show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation, under Section 11B of the Central Excise Act, 1944. Accordingly, the appeal filed by the petitioner had been allowed. However, the second respondent had preferred a revision petition before the first respondent, challenging the order passed by the Commissioner of Central Excise (Appeals), Chennai, dated 29-3-2010. The first respondent had held that the claim of rebate made by the petitioner was barred by time, under Section 11B of the Central Excise Act, 1944, by taking the date of the filing of the claims as 23-12-2008, instead of 5-11-2007. Therefore, the petitioner has preferred the present writ petition before this Court, under Article 226 of the Constitution of India. 7. The learned counsel appearing on behalf of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he time-limit prescribed under Section 11B of the Central Excise Act, 1944, as held in Dorcas Market Makers Pvt. Ltd. v. Commissioner of Central Excise, 2012 (281) E.L.T. 227 (Mad.). 9. The learned counsel had also relied on the decision of a Division Bench of this Court, in Ford India Pvt. Ltd. v. Assistant Commissioner of Central Excise, Chennai, 2011 (272) E.L.T. 353 (Mad.), wherein, it had been held that a rebate claim, being a beneficial scheme, cannot be denied on mere technicalities. The learned counsel had also relied on the decision made in In Re : Dagger Forst Tools Ltd. - 2011 (271) E.L.T. 471 (G.O.I.) wherein, it had been stated that the rebate claims filed in respect of the exports cannot be hit by limitation, even if certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Rule of Limitation prescribed in Section 11B of the Central Excise Act, 1944. Since, the application for rebate claim had been made by the petitioner, belatedly, it had been rejected as time-barred. Therefore, the contentions made by the petitioner in the present writ petition are devoid of merits. 12. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents and on a perusal of the records available, and in view of the decisions cited supra, it is noted that the petitioner had submitted the rebate claim on 5-11-2007, along with the relevant documents. The second respondent had returned the enclosures submitted by the petitioner, along with the rebate claim application, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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