9911796707
TMI Blog2009 (10) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... after expiry of the period of one year - Held that: - claim for rebate within one year from the relevant date as is required under Section 11B of the Act - claim for rebate within one year from the relevant date as is required under Section 11B of the Act - claim rejected X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid over the goods exported as envisaged by Rule 18 of the Central Excise Rules, 1944 [hereinafter referred to as, 'the Rules']. The petitioner, therefore, made applications for rebate. The said applications have been rejected by the Assistant Commissioner, Central Excise, Ahmedabad as time barred. Therefore, the present petition. 3. Learned advocate Mr. Dave has appeared for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to accord benefit of rebate upon the petitioner even after expiry of the period of one year. 5. Section 11B of the Act empowers a person, inter alia, to claim refund of any duty of excise before the expiry of one year from the relevant date. The said section does not provide, either expressly or impliedly, that such application, in the given circumstances may be made after the period of on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Court allowed the benefit of modvat credit. In absence of existence of some peculiar circumstance, the benefit of rebate cannot be extended to the petitioner for asking. 7. In the matter of Mafatlal Industries Limited (supra), the Hon'ble Supreme Court had occasion to consider the scope of Section 11B of the Act. In paragraph 91 of the judgment, the Hon'ble Court observed that, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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