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TMI Blog2015 (4) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... s/prescribed format on direction of department after the said time limit cannot be held time barred as the time limit should be computed from the date on which rebate claim was initially filed. - rebate claims cannot be treated as time barred since it was originally filed before department on 8.9.2019 which is well within the limit period of one year stipulated in section 11B of Central Excise Act, 1944. Government is of considered view that case is required to be remanded back for denovo consideration, for deciding the case on merits. - Matter remanded back - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner (Rebate) Raigad on 08.09.2009 within time. In this case the Export was effected on 31.07.2009 and within 40 days of export Applicants have filed the Rebate claim before the Assistant Commissioner (Rebate), Raigad. Immediately after realizing that applicant has filed the Rebate claim wrongly at Raigad, the applicants requested the Assistant Commissioner to transfer the claim to Deputy Commissioner (Rebate), Mumbai-III, Thane. After pursuing relentlessly the claim was directly, transferred by the Assistant Commissioner (Rebate), Raigad to Deputy Commissioner (Rebate), Mumbai-III, on 01.12.2010. Since the applicants have filed the claim within time i.e. on 08.09.2009. The date for the purpose of submission should be taken as 08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -cooperation from the office of Maritime Commissioner Raigad for which they requested to condone the delay considering that the circumstances were beyond their control. 4.5 The applicants have exported the goods under ARE-1 and submitted the triplicate copy of ARE-1s within 24 hours as required. After export submitted rebate ctairn along with all the required documents. Out of this Shipping Bill, ARE-1 in original and Duplicate, Custom Certified Export Invoice and Packing slip. All these documents are properly endorsed by Customs Authorities showing that whatever goods cleared under ARE-1 has been duly exported. Along with the Rebate claim the applicants has also submitted the Triplicate copy of ARE-1 received from the Range Supdt. in seal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.10. Commissioner (Appeals) upheld the said order-in-original. Now, the applicant has filed this revision application on grounds mentioned in para (4) above. 8. Government notes that there are catena of judgment wherein it has been held that time limit to be computed from the date on which refund / rebate claim was originally filed. High Court and CESTA Tribunal, have held in following cases that original refund/rebate claim filed initially within prescribed time limit laid down in section 11B of Central Excise Act, 1944 and the claim resubmitted along with some required documents/prescribed format on direction of department after the said time limit cannot be held time barred as the time limit should be computed from the date on which r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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