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2015 (3) TMI 1038 - CGOVT - Central ExciseDenial of rebate claim - non-submission of the disclaimer certificate - Bar of limitation - Held that - assessee filed rebate claim on 14-8-2007. The claim was not complete as required under Section 11B of Central Excise Act, 1944 and therefore a deficiency memo was issued on 30-8-2007. Assessee did not remove the deficiency in r/o ARE-1 No. 50/2007-08, dated 15-5-2007 as he did not submit disclaimer certificate issued by Shree Ram Gravio Marmo Pvt. Ltd., Jalore. Assessee withdraw the said rebate claim in r/o ARE No. 50/2007-08, dated 15-5-2007. However, he filed the said claim again on 29-6-2009 along with disclaimer certificate. Since the original claim was withdrawn by applicant the claim filed on 29-6-2009 has to be treated as a fresh claim and time limit to be computed from 29-6-2009. As per Section 11B of Central Excise Act, 1944, rebate claim is to be filed with one year from the date of export. In this case claim filed after one year on 29-6-2009 is clearly time-barred and rightly rejected by lower authorities. - rebate claim is liable to be rejected and the impugned Order-in-Appeal cannot be faulted with - Decided against assessee.
Issues:
Rebate claim time-barred, Duty payment on exported goods, Availment of Cenvat Credit Rules, 2004, 100% Export Oriented Unit status. Rebate Claim Time-Barred: The case involved a rebate claim filed by an applicant for duty paid on goods exported, specifically focusing on an amount under an ARE-1 form. The claim was initially filed on 14-8-2007, but a deficiency letter was issued due to non-submission of a disclaimer certificate. The applicant refiled the claim on 26-6-2009 after receiving the certificate. The authorities rejected the claim as time-barred, as it was filed after one year from the date of export, as per Section 11B of the Central Excise Act, 1944. The government upheld this decision, stating that the claim filed after one year was clearly time-barred and rightly rejected by the lower authorities. Duty Payment on Exported Goods: Another issue raised was regarding the payment of Basic Customs Duty (BCD) on the exported goods. The authorities alleged that BCD was not leviable on the exported goods and was not included in the definition of "Duty" for rebate purposes. The applicant was accused of encashing their balance in PLA by paying duty on exported goods when they had the facility of duty-free procurement of inputs and had not availed the benefit of Cenvat Credit Rules, 2004. The government noted that 100% Export Oriented Units (EOUs) are not required to pay duty as per specific provisions, and clarified that such manufacturers have no option to pay Central Excise Duty and then claim a rebate of duty paid. Availment of Cenvat Credit Rules, 2004: The authorities also alleged that the applicant wrongly paid duty from PLA on the exported goods, indicating a failure to avail the benefits under the Cenvat Credit Rules, 2004. The applicant's attempt to encash their balance in PLA by paying duty on exported goods was highlighted as a discrepancy. The government's analysis emphasized the importance of understanding the regulations applicable to 100% EOUs and the specific exemptions granted under the law. 100% Export Oriented Unit Status: The judgment clarified the legal position regarding 100% EOUs, stating that such units are granted unconditional exemption from the whole of duty under specific notifications and provisions of the Central Excise Act, 1944. The government cited relevant explanations and clarifications to support the conclusion that 100% EOUs do not have the option to pay duty and subsequently claim a rebate of duty paid. In light of this, the rebate claim was deemed liable to be rejected, and the impugned Order-in-Appeal was upheld as valid. In conclusion, the revision application was rejected based on the analysis of the issues surrounding the time-barred rebate claim, duty payment on exported goods, compliance with Cenvat Credit Rules, 2004, and the specific status and exemptions applicable to 100% Export Oriented Units under the Central Excise Act, 1944.
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