9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 1103 - HC - Central ExciseRebate claim - rejection on the ground of time limitation - relevant date for calculation of time limitation - adjudicating authority held the view that relevant date is date of export as provided u/s.11B(B)(a)(i) of the Central Excise Act, 1944 - The appellant company paid duty between 11.11.2008 and 15.11.2008 for the export of goods. Thereafter, the appellant paid additional duty of ₹ 15,000/-. As per Notification dated 30.6.2008, claim was made by the appellant on 27.11.2009 before the Assistant Commissioner of Central Excise under Section 11B of the Central Excise Act 1944 - Rule 18 of the Central Excise Rules 2002 - Section 11B of the Central Excise Act, 1944 - Held that - the decision in the case of M/s. Mafatlal Industries Limited & Others. v. Union of India & Others 1996 (12) TMI 50 - SUPREME COURT OF INDIA , relied upon where it was held that such claims for rebate can be made only under Section 11B within the period of limitation as prescribed under the Act - the contention of the appellant that no time limit is prescribed in the notification could not be accepted in view of proviso (a) to subsection (ii) of Section 11B of the Central Excise Act. Therefore, reading of Rule 18, there is no specific relevant date prescribed in the Notification to the effect that the relevant date on which final products or goods was cleared for export. Admittedly, the goods were exported on 10.11.2008 and 15.11.2008. Thereafter, the appellant paid additional duty on 15.11.2008. The claim of rebate of duty made by the appellant company on 27.11.2009 by claiming that period of limitation is within one year under Section 11B of the Act - it is not correct to claim that the relevant date is only from the date of payment of additional duty subsequent to the goods exported by the company. Appeal dismissed - decided against appellant.
Issues Involved:
1. Applicability of Section 11B of the Central Excise Act, 1944, to the rebate claim under Rule 18 of the Central Excise Rules, 2002. 2. Determination of the relevant date for filing a rebate claim. Detailed Analysis: Issue 1: Applicability of Section 11B of the Central Excise Act, 1944, to the Rebate Claim under Rule 18 of the Central Excise Rules, 2002 The appellant contended that Rule 18 of the Central Excise Rules, 2002, is independent and does not prescribe a time limit for filing a rebate claim. They argued that Section 11B of the Central Excise Act, 1944, which prescribes a one-year limitation period, should not apply to rebate claims under Rule 18. The appellant relied on Notification No.19/2004-CE (NT) dated 6.9.2004, which does not specify any time limit for filing rebate claims. The revenue countered that Section 11B of the Central Excise Act, 1944, is applicable to rebate claims as it includes the rebate of duty on excisable goods exported out of India. The explanation clause of Section 11B(A) was specifically cited to support that rebate claims fall within the ambit of Section 11B. The court analyzed the provisions and concluded that Section 11B controls rebate claims. The court referred to the recent judgment in Union of India versus Uttam Steel Ltd., which clarified that rebate claims must adhere to the limitation period prescribed under Section 11B. The judgment emphasized that subordinate legislation (rules) cannot prescribe a different period of limitation than what is stipulated in the statute (Section 11B). Issue 2: Determination of the Relevant Date for Filing a Rebate Claim The appellant argued that the relevant date for filing the rebate claim should be the date of payment of the additional duty, which was 15.12.2008. They contended that the claim filed on 27.11.2009 was within the one-year limitation period when calculated from the date of additional duty payment. The revenue maintained that the relevant date should be the date of export, as per Section 11B(B)(a)(i) of the Central Excise Act, 1944. The court agreed with the revenue, stating that the relevant date for the rebate claim is the date when the goods were exported, which was 11.11.2008 and 15.11.2008. Consequently, the rebate claim filed on 27.11.2009 was beyond the one-year limitation period. The court referred to the decision in Commissioner of Central Excise, Coimbatore versus GTN Engineering (I) Ltd., which held that the relevant date for rebate claims should be the date on which the final products are cleared for export. The court also cited the case of Delphi-TVS Diesel Systems Ltd., which reinforced that the statutory enactment prescribes both the period of limitation and the date of commencement, and rules cannot prescribe anything different. Conclusion: The court concluded that: 1. Section 11B of the Central Excise Act, 1944, is applicable to rebate claims under Rule 18 of the Central Excise Rules, 2002. 2. The relevant date for filing a rebate claim is the date of export, not the date of payment of additional duty. The court dismissed the writ appeal, upholding the revenue's decision to reject the rebate claim as time-barred under Section 11B of the Central Excise Act, 1944.
|
