2012 (12) TMI 1080 - CGOVT - Central Excise

Summary

Issues Involved:
1. Time-barred rebate and refund claims.
2. Delay due to customs authorities' actions.
3. Legal provisions and precedents regarding the time limit for filing claims.

Summary:

Issue 1: Time-barred rebate and refund claims

The applicant, M/s. Gravita India Ltd., filed a rebate claim of Rs. 4,70,121/- and a refund claim of Rs. 4,918/- on 10-09-2009 for duty paid on exported goods. The original authority rejected the claims as time-barred, citing the one-year limitation period stipulated u/s 11B(1) of the Central Excise Act, 1944. The Commissioner (Appeals) upheld this decision, leading the applicant to file a revision application u/s 35EE of the Central Excise Act, 1944.

Issue 2: Delay due to customs authorities' actions

The applicant argued that the delay in filing the claims was due to the customs authorities' failure to promptly provide the necessary export documents and shipping bills. They contended that the delay was not their fault and cited the judgment of the Hon'ble High Court of Gujarat in Cosmonant Chemicals Vs. UOI, 2009 (233) ELT-46 (Guj.), to support their claim.

Issue 3: Legal provisions and precedents regarding the time limit for filing claims

The Government noted that u/s 11B, the refund includes the rebate of duty on exported goods and must be filed within one year from the relevant date. The relevant date is defined as the date on which the ship or aircraft carrying the goods leaves India. The Government emphasized that there is no provision for condonation of delay in filing rebate claims u/s 11B.

Several judgments were cited to support the rejection of time-barred claims:
- The Hon'ble High Court of Gujarat in IOC Ltd. Vs. UOI, SCA No. 12074/2011, held that the one-year limitation period is mandatory and cannot be extended.
- The Hon'ble CESTAT, South Zonal Bench, Chennai in Precision Controls Vs. Commissioner of Central Excise, Chennai, 2004 (176) ELT 147 (Tri-Chennai), stated that the Tribunal has no jurisdiction to allow claims beyond the limitation period.
- The Hon'ble Supreme Court in Collector Land Acquisition Anantnag & Others Vs. Ms. Katji & Others, 1987 (28) ELT 185 (SC), and UOI Vs. Kirloskar Pneumatics Company, 1996 (84) ELT 401 (SC), reinforced that statutory time limits must be adhered to.
- The Hon'ble High Court of Bombay in Everest Flavours Ltd. Vs. UOI, 2010 (282) ELT 481 (Bom), upheld the rejection of a rebate claim filed beyond the one-year period.

Conclusion:

The Government concluded that the rebate claim filed after the stipulated one-year period is time-barred and upheld the rejection of the claim. The revision application was rejected accordingly.

So, ordered.