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TMI Blog1990 (1) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... ore me for hearing. He referred to the submissions made in their appeal. He pleaded that the appeal be allowed granting them the refunds claimed. 3. Shri A. Choudhury, learned Departmental Representative appeared for the respondents. He supported the Collector s order and submitted that it was legally correct which may be upheld by rejecting the appeal. 4. I have considered the submissions made by both the sides. I have perused the appeal as well as the impugned order. I have also gone through other orders which have been passed on their application for refunds and their earlier appeals before different authorities. The position that emerges is summarised below :- 5. The refund amount has been claimed by the appellants for their expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prescription of time-limit and agreed with the decision of the Assistant Collector that the time-limit prescribed under Section 11B being a mandatory provision, it could not be notified by any notification issued under the Central Excise Rules, which are subordinate to the statute. He, however, made an observation in his order that even if the appellants claim that the Collector s power under the proviso to Rule 12 to waive the conditions specified in Notification 196/62 included to power to waive the conditions of limitation as well were accepted, the same can be exercised only by the jurisdictional Executive Collector and not by the Collector (Appeals). The latter can condone only delay in filing appeal under Section 35(1) of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector had observed that the Collector s power to condone/to grant extension of time have been specified in respect of delay in exportation but not the time-limit for submission of Rebate claim. He held that the claims were barred by limitation laid down in Section 11B of the Central Excises and Salt Act, 1944. Their plea for condonation of delay on account of the prolonged illness of their Dealing Assistant had no relevance in so far as the statutory time-limit of six months was concerned. Though condonation of delay could be considered by the Executive Collector in certain circumstances under Rule 12, Section 11B does not provide for any condonation of delay in submission of claims for Rebate. The provision of this section cannot be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not to the Government of India and accordingly the Government could remand the matter to the Collector (Appeals) with a direction but not to the Executive Collector, while the direction was only to examine the appellants application to condone the delay and not to condone the delay itself, the further direction viz. to admit their claims if otherwise in order would imply that the Government was inclined to direct the Collector to condone the delay. There is also another observation in the Government s order that the powers to condone the delay (in filing rebate claims) is vested in the Executive Collector under Rule 12 of the Central Excise Rules, 1944. However, as discussed earlier, the Government s power to remand the matter with a direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11B defmes refund as including rebate of duty of excise on excisable goods imported or on excisable materials used in the manufacture of goods which are exported. In Collector of Central Excise, Chandigarh v. Doaba Cooperative Sugar Mills, reported in 1988 (37) E.L.T. 478 (SC) the Supreme Court had held that in making claims for refund before the departmental authority an assessee is bound within four corners of the statute and the period of limitation prescribed in the Central Excise Act and the Rules framed there under must be adhered to. The authorities functioning under the Act are bound by the provisions of the Act. The Collector s decision in the present matter is in conformity with the above legal provision. The authority available t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Central Excise before expiry of the period specified in Section 11B of the Act. As the filing of the claim within a period of six months referred to in Section 11B is a condition incorporated in the notification, and any of the conditions laid down in the notification issued under Rule 12 can be waived by the Collector, the Collector can condone the delay in the present case. The prescription of a time-limit within which a claim for rebate has to be made is one under the Act itself. It cannot be the intention nor can the scope of Rule 12 be so construed as to find that the Collector can waive such a cardinal condition. The period prescribed under Section 11B is one indicative of public policy in such matters and cannot be igno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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