1986 (4) TMI 215 - AT - Central Excise

Summary

Issues:
1. Interpretation of time limit for filing refund claim under Central Excise Rules.
2. Applicability of Rule 11 to refund claims under incentive schemes.
3. Relevance of declaration submission date for determining limitation period.

Analysis:
The case involved a Revision Application filed against an order passed by the Collector of Central Excise (Appeals), Bombay regarding a refund claim for duty relief under an incentive scheme. The Assistant Collector rejected the claim as time-barred under revised Rule 11 of Central Excise Rules, stating that the claim was re-submitted after 10 months from the last date of duty payment. However, the Collector of Central Excise (Appeals) held that the claim was filed before the rule amendment and was entitled to a refund for the duty paid during the relevant period.

The appellants argued that the incentive scheme operated on an annual basis, making it impractical to file refund claims before the end of the year. They contended that Rule 11 did not apply to such cases as no specific time limit was provided. The learned SDR cited previous Tribunal decisions that favored the revenue, but the appellants relied on other Tribunal decisions supporting their position.

The Tribunal considered the submissions and previous decisions, including the relevance of filing a declaration for determining the limitation period. Referring to previous cases, the Tribunal held that the date of declaration submission was crucial for assessing the limitation period. Since the party had submitted the declaration within the required time frame, the entire refund claim fell within the limitation period, leading to the allowance of the appeal with consequential relief for the appellants.

In conclusion, the Tribunal clarified the interpretation of time limits for filing refund claims under Central Excise Rules, emphasizing the importance of declaration submission dates in determining the limitation period. The ruling highlighted the applicability of Rule 11 to refund claims under incentive schemes and aligned with previous Tribunal decisions supporting the timely submission of declarations for claiming benefits.