TMI Blog2016 (12) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion that no justification was available with the respondents to reject the claim application without examining its merits. So far as the interpretation of Section 11-B of the Act of 1944 is concerned, no doubt that the golden principle of interpretation, at the first instance, is always required to be applied while interpreting a statute, but in relation to the provision in question it would be appropriate to notice that it mentions the ‘date relevant’ and further that a claim application can be filed by placing relevant documents alongwith it, as such, the provision is not conveying the simple meaning, as learned counsel appearing on behalf of the respondents want to put forth - decided in favor of the assessee by way of remand. - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal authority, after examining facts of the case, arrived at the conclusion that the rebate was not claimed within a period of one year from the date of shipment i.e. 4.1.2007, therefore, the same is not admissible. Before us, it is stated that though the goods were allowed for export on 4.1.2007, but as a consequence to some dispute at customs relating to export concerned, the corresponding shipping bill was not issued by the Department of Customs immediately. The certificate was given on 28.1.2008 i.e. after a lapse of more than a period of one year and after having the shipping bill, the petitioner claimed rebate as per Rule 18 of the Rules of 2002. According to the petitioner, as per the supplementary instructions provided under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts furnished, if the manual of supplementary instruction indicating that refund or rebate claim deficient in any manner to be admitted when delay in providing document is attributable to the Department. Where the lapse as to non-availability of requisite document is on account of Central Excise Department or Customs Department, this would be mitigating circumstance flowing from the aforesaid legislative scheme. Limitation is to be considered in the light of availability of requisite documents and should be taken to begin when documents necessary for substantiating the claim of refund are furnished by the department, which, in our considered view, should be the starting point for computation of limitation. In light of the judgment giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration the advantages and disadvantages of applying the plain meaning. According to learned counsel, this Court must declare the very conspicuous intention of the legislature i.e. the requirement of submitting application under Section 11-B of the Act of 1944, within a period of one year from the date of shipment. Having considered the arguments advanced, we are of the view that in the case of Gravita India Ltd. (supra) a Division Bench of this Court thrashed the entire issue in detail and the instant matter also deserves to be decided in the terms of the judgment aforesaid. In the case aforesaid it was held that the procedure prescribed by subsidiary legislation has to be in aid of justice and procedural requirements cannot be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, but in relation to the provision in question it would be appropriate to notice that it mentions the date relevant and further that a claim application can be filed by placing relevant documents alongwith it, as such, the provision is not conveying the simple meaning, as learned counsel appearing on behalf of the respondents want to put forth. In view of whatever stated above, this petition for writ deserves acceptance, hence, is allowed. The orders passed by the original authority, appellate authority and the reviewing authority, rejecting the claim for rebate made by the petitioner, are set aside. The respondent, Assistant Commissioner, Central Excise Division, Chittorgarh, is directed to examine the application submitted by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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