2005 (10) TMI 476 - AT - Central Excise

Summary

Issues: Time bar under Section 11B for refund claim

Analysis:
The appellants had cleared goods for export under claim of rebate but faced rejection due to quality issues. The goods were brought back, rectified, and re-exported. The initial duty paid was sought as a refund, but the claim was rejected by the Asst. Collector citing time bar under Section 11B. The Commissioner upheld the rejection, stating the claim was beyond the limitation period. However, the Tribunal found that the delay in receipt of the claim was beyond the appellant's control. The Tribunal emphasized that the department's guidelines for obtaining an acknowledgment of the refund claim were procedural and non-compliance should not lead to rejection. Since the claim was made within the prescribed period, the Tribunal set aside the orders and remitted the matter to the original authority for rehearing on merits and determining the claim.

Outcome:
The appeal was allowed, and the matter was remitted back for further consideration on the merits of the refund claim.