2002 (6) TMI 568 - AT - Central Excise

Refund claim - is required to be filed before the expiry of one year from the relevant date (Section 11B of the Central Excise Act was amended by Section 101 of the Finance Act, 2000 with effect from 12-5-2000) - contention of the Department that only six months period will be applicable as goods were exported when the Section contained the period of only six months - Held that - matter it is not a case of the Department that the goods were not duty paid or goods were not exported or the manufacturer of the goods had claimed any rebate - rebate of Central Excise duty paid on the goods exported cannot be denied to the appellants - appeal is allowed

Summary

Issues:
- Admissibility of rebate of Excise duty on goods exported
- Time limit for filing refund claim under Section 11B of the Central Excise Act
- Requirement of Disclaimer Certificate for rebate claim

Admissibility of Rebate of Excise Duty on Goods Exported:
The appeal before the Appellate Tribunal CEGAT, New Delhi involved the question of whether M/s. Simplex Global Impex, a merchant exporter of HDPE/PP sacks, was entitled to a rebate of Excise duty paid on goods exported by them. The appellant had purchased excisable goods from different manufacturers, exported them, and filed a claim for rebate under Rule 12(1)(a) of the Central Excise Rules, 1944. The main contention was that the refund claim was denied as being time-barred under Section 11B of the Central Excise Act. The appellant argued that the relevant date for goods exported is when the ship or aircraft leaves India and that the refund claim was filed within one year of the export as per the amended Section 11B. The appellant also relied on relevant Board circulars and a previous decision to support their claim.

Time Limit for Filing Refund Claim under Section 11B:
The Department, represented by Shri H.C. Verma, contended that the refund claim filed by the appellant was beyond the six-month period specified under Section 11B of the Act, making it time-barred. The Department emphasized the requirement of the Disclaimer Certificate to be submitted by the manufacturer in favor of the Exporter on AR 4, which was missing in this case. The Department argued that the appellant failed to provide evidence that the exported goods were initially cleared for home consumption, thus challenging the validity of the refund claim.

Requirement of Disclaimer Certificate for Rebate Claim:
Upon considering the submissions of both parties, the Member (T) of the Tribunal analyzed the legal provisions and precedents. The Tribunal noted that the refund claim was filed within one year of the export of the excisable goods, as required by the amended Section 11B. The Tribunal clarified that the validity of the refund claim should be assessed based on the law at the time of filing, not when the goods were exported. The Tribunal held that the Disclaimer Certificate was not a substantive requirement for sanctioning the refund claim and that the appellant's compliance with providing it at the time of personal hearing was sufficient. Referring to a previous Tribunal decision, the Tribunal concluded that since there was no dispute regarding duty payment or export of goods, the rebate of Central Excise duty paid on the exported goods could not be denied to the appellant. Consequently, the appeal was allowed in favor of the appellant, M/s. Simplex Global Impex.