TMI Blog2012 (11) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... t should have co-operated and co-ordinated with the appropriate rebate sanctioning authority and the entire case matter could have been settled in a legal and proper manner well within required time frame. - time limitation of one year is to be computed from the date on which rebate claim was initially filed - Decision in the case of M/s. I.O.C. Ltd. reported as [2006 (9) TMI 203 - GOVERNMENT OF INDIA] followed - Decided in favour of assessee. - F.No. 195/56/2011-RA - 1596/2012-CX - Dated:- 16-11-2012 - Shri D.P. Singh, Joint Secretary None, for the Assessee. None, for the Department. ORDER This revision application is filed by the applicant M/s. Unique Pharmaceutical Laboratories, Mumbai against the order-in-appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-2006 partly by sea and partly by air. They filed the rebate claim for part shipment of the goods under both ARE-Is as effected by sea on 16-11-2006 8-12-2006 with the Maritime Commissioner, Raigad. However, the rebate claim effected by air was not filed with either the Maritime Commissioner, Raigad or the Maritime Commissioner, Central Excise, Mumbai-IV. The rebate claim effected by air was filed with the Maritime Commissioner, Mumbai-IV on 20-7-2007 i.e. after the expiry of period of one year from the date of export. Even though the ARE-1s were common for both exports the claimant could have filed the rebate claim along with xerox copies of ARE-1s before the expiry of one year from the date of export. The Commissioner (Appeals), Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maritime Commissioner, Raigarh. 5. The personal hearing was scheduled in the case on 9-8-2012 and 12-10-2012. Nobody attended hearing on behalf of applicant as well as respondent. The applicant however vide letter dated 12-10-2012 requested for deciding the case on the basis of submissions on record. 6. Government has carefully gone through the relevant case records and perused the impugned Orders-in-Original and Orders-in-Appeal. 7. Government notes that there is neither any dispute on factual details nor on the fact that the only ground of rejection of subject rebate claims is that said claims were filed after one year's time limitation as stipulated under Section 11B of Central Excise Act, 1944. It is an admitted fact on re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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