TMI Blog2017 (11) TMI 1738X X X X Extracts X X X X X X X X Extracts X X X X ..... varn Telecom Ltd. is rejected. - F. Nos. 195/198/2014-RA - Order No. 290/2017-CX - Dated:- 15-11-2017 - Shri Rajpal Sharma, Additional Secretary ORDER A Revision Application No. 195/198/14-RA, dated 27-6-2014 has been filed by applicant M/s. Svarn Telecom Ltd, Haridwar, Uttarakhand, (herein after referred to as the applicant) against Commissioner (Appeal) s Order-in-Appeal No. 04-C.E./Appl/MRT-I/2013, dated 13-1-2014 rejecting the applicant s appeal against Order-in Original No. R-309/2013, dated 9-9-2013 by the Deputy Commissioner, Central Excise, Customs and Service Tax, Division, Dehradun. 2. The Brief facts leading to the filing of the Revision Application are that the applicant had claimed rebate of duty of ₹ 2,14, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. From the above mentioned endorsement of the Customs officer it is evident that the goods were exported on 2-11-2011 and it is a relevant date for computing one year s limitation period as stipulated in Section 11B of Central Excise Act for the purpose of filing a rebate claim in time. Therefore, the Commissioner (Appeal) has correctly observed that the applicant should have filed the rebate claim in this case on or before 1-11-2012 and because the rebate claim has been filed actually on 5-4-2013 it is time-barred in the light of Section 11B of the Act. The applicant has claimed that in this case the goods should be considered to have been exported on 11-2-2013 in view of the Assistant Commissioner (PTPL) s permission granted on 11-2-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not legally and factually tenable. The applicant has also claimed that the Customs authority did not give the copy of original ARE-I until 11-2-2013. But no evidence to support this claim has been produced. Further, even if it is accepted to be true, they could file rebate claim within a year alongwith other supportive documents by explaining the reasons for not being able to produce the copy of ARE-I since limitation period is more crucial for the purpose of filing of Rebate claim than the copy of the ARE-I. Since, the Rebate claim in this case has been filed undoubtedly beyond one year from the date of export it is hit by time limitation and it cannot be relaxed by the Government under Section 11B as there is no legal provision for do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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