2012 (12) TMI 1121 - HC - Central Excise

Summary

Issues involved: Challenge to rejection of rebate claim by Assistant Commissioner of Central Excise on grounds of being time-barred and failure to submit required documents.

Summary:
The petitioner exported goods on specific dates and filed a consolidated rebate claim after a considerable delay, resulting in rejection by the Assistant Commissioner of Central Excise. The rejection was based on the claim being time-barred u/s 11B of CEA, 1944, as it was filed after the prescribed period. The petitioner contested this decision citing a previous court ruling. Another similar case was dismissed by the court due to filing refund claims beyond the prescribed period as per Section 11B of the Act. The court referred to a Supreme Court judgment emphasizing the need to follow the provisions of the Act for refund claims. The petitioner relied on a different case to argue that delays caused by the Department should not lead to dismissal of refund claims. However, since the delay in this case was not due to Departmental reasons, the claim was rejected. The court disposed of the petition based on previous observations without providing separate reasons, similar to a previous case.