TMI Blog2019 (12) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... upon, that, the date of submission of the ARE-1, to the Customs Officer, ought to be treated as the date of filing of the rebate claim. ARE-1 expands to Application for Removal of Excisable Goods - The ARE-1 is, therefore, an application which accompanies the removal of the excisable goods, and its submission is necessarily anterior, in point of time, to the export of the goods. Indeed, this is apparent from Clauses 3(a) (vii), (xii), (xiv) and 3(b) of Notification 19/2004 CE (NT) (supra), which deal with the procedure for sealing of goods, examination thereof and presentation of rebate claim. Clearly, the submission of the ARE-1 is anterior to the filing of the rebate claim and the date of submission of the said application cannot, therefore, be treated as the date of filing of the rebate claim - Mr. Sachdev was unable to draw our attention to any statutory provision, or judicial authority, enabling the date of submission of the ARE-1 application to be treated as the date of filing of the rebate claim. Section 11(B)(1) of the Act read with the Explanation thereto, clearly requires any claim for rebate to be submitted within one year of export of the goods, whereagainst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of duty of excise and interest, if any, paid on such duty in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty and interest, if any, paid on such duty had not been passed on by him to any other person : Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) substituted by that Act:] Provided further that the limitation of one year shall not apply where any duty and interest, if any, paid on such duty has been paid under protest. Explanation . - For the purposes of this section, - (A) refund includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (B) relevant date means, - (a) in the case of goods exported out of India where a refund of excise duty paid is availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, if any, and fulfilment of such procedure, as may be specified in the notification. Explanation. Export includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft. 9. The petitioner also sought to contend that his inability in filing the rebate claim within one year of export of the goods was because the Export Promotion (EP) copy of the Shipping Bills, which were required to be filed with the rebate claim, were not made available to it. It was contended that the rebate claim was filed as soon as the EP copy became available. The non-availability of the EP copies of the shipping bills, it was further sought to be pointed out, was owing to a failure in the computer systems in the Customs house, for which the petitioner could not be prejudiced. 10. These submissions were not accepted by the Revisionary Authority, who, vide the impugned Order, dated 10.12.2018, rejected the petitioner s rebate claim, reiterating the finding, of the authorities below, that the claim was barred by time. Reliance was placed, by the Revisionary Authority, for this purpose, on the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (B) to Section 11B of the Act, which, in our view, is not permissible. 17. We are also unable to subscribe to the submission, vehemently urged by Mr. Sachdev, that the date of submission of the ARE-1, to the Customs Officer, ought to be treated as the date of filing of the rebate claim. ARE-1 expands to Application for Removal of Excisable Goods . The ARE-1 is, therefore, an application which accompanies the removal of the excisable goods, and its submission is necessarily anterior, in point of time, to the export of the goods. Indeed, this is apparent from Clauses 3(a) (vii), (xii), (xiv) and 3(b) of Notification 19/2004 CE (NT) (supra), which deal with the procedure for sealing of goods, examination thereof and presentation of rebate claim, and may be reproduced thus:- (3) Procedures :- (a) Sealing of Goods and examination at the place of dispatch and export :- (vii) The triplicate copy of application shall be (a) sent to the office with whom rebate claim is to be filed, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars in official records, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the exporter and with the triplicate copy received from the Central Excise Officer and if satisfied that the claim is in order, he shall sanction the rebate either in whole or in part. 18. Clearly, the submission of the ARE-1 is anterior to the filing of the rebate claim and the date of submission of the said application cannot, therefore, be treated as the date of filing of the rebate claim. Mr. Sachdev was unable to draw our attention to any statutory provision, or judicial authority, enabling the date of submission of the ARE-1 application to be treated as the date of filing of the rebate claim. 19. Periods of limitation, stipulated in taxing statutes, are sacrosanct. It is settled, as far back as in Cape Brandy Syndicate vs. Inland Revenue Commissioners (1921) 2 K.B. 403 , thus: ... in a taxing Act one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used. 20. Section 11(B)(1) of the Act read with the Explanation thereto, clearly re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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