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TMI Blog2017 (11) TMI 1879X X X X Extracts X X X X X X X X Extracts X X X X ..... ules by the Assistant Commissioner of the Division on the request of an assessee only in two situations when the assessee is unable to determine the value of excisable goods or the assessee is unable to determine rate of duty. But in the instant case there was no such situation and the applicant had cleared the goods for export in normal course under self-assessment procedure without resorting to any procedure of provisional assessment and thus provisional assessment was not warranted in this case even otherwise. In the revision application also these facts have not been controverted by the applicant and no evidence has been produced to establish that there was any provisional assessment of duty in this case. The Government has also no h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 is filed by M/s. Jotindra Steel Tubes Ltd., 14-3, Mathura Road, Sector-45, Near Mewla Maharajpur Village, Faridabad, Haryana (hereinafter referred to as the applicant), against the OIA 40/CE/APP/DLH-IV/2014, dated 21-3-2014 passed by the Commissioner of Central Excise (Appeals) Faridabad, who has rejected their appeal filed against the OIO, issued by the Assistant Commissioner of Central Excise, Faridabad. 2. The brief facts leading to the filing of revision application are that the applicant filed rebate claims for ₹ 11,48,524/- on 1-6-2012 against the duty paid export of goods for which LET export orders were given on 25-2-2011 by the Customs authorities. However, their claims were rejected by the Jurisdictional Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no doubt is left that rebate claims have been filed after expiry of more than one year of the export of goods. However, still the applicant has claimed that their rebate claim is not hit by limitation period since the exported goods were provisionally assessed and the shipping bills became final on 2-12-2011 only when the confiscated goods were redeemed on payment of redemption fine of ₹ 15,000/- in compliance of Additional Commissioner s Order-in-Original No. 11/RJ/Adj/2011-12, dated 21-11-2011. The brief background before the above adjudication by the Additional Commissioner is that prior to export of the goods on 25-2-2011 the goods had been seized for the reasons that there were differences in the weight of consignments mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisional assessment can be ordered under Rule 7 of Central Excise Rules by the Assistant Commissioner of the Division on the request of an assessee only in two situations when the assessee is unable to determine the value of excisable goods or the assessee is unable to determine rate of duty. But in the instant case there was no such situation and the applicant had cleared the goods for export in normal course under self-assessment procedure without resorting to any procedure of provisional assessment and thus provisional assessment was not warranted in this case even otherwise. In the revision application also these facts have not been controverted by the applicant and no evidence has been produced to establish that there was any provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Act or the Rules made thereunder, the date of adjustment of duty after the final assessment thereof is relevant date is not found applicable in this at all as no such adjustment of duty has been made in the Order of the Additional Commissioner. Accordingly, the date of 2-12-2011 cannot be accepted as relevant date for the purpose of counting one year s limitation period and actually 25-2-2011 is only the relevant date for the aforesaid purpose since the LET export orders were given on this date as per the revision application itself and, therefore, the rebate claims filed by the applicant on 1-6-2012 are certainly time-barred as these were filed after lapse of more than one year from the export of goods on 25-2-2011. 7. In this light ..... X X X X Extracts X X X X X X X X Extracts X X X X
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