9911796707
TMI Blog2023 (2) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... nsubstantiated. It may be noted that the Central Excise Act and the rules framed thereunder, do not contemplate extension of time beyond the period of limitation for entertaining applications for refund of duty and interest rebate claims, which have to be submitted within a period of one year as stipulated under Section 11-B of the Central Excise Act. Furthermore, there is no satisfactory evidence on record to show that as a matter of fact, these documents were provided to the petitioner on 29.09.2014 as claimed in the writ petitions. This argument involves purely disputed question of facts and hence, cannot be entertained in the extraordinary writ jurisdiction conferred upon by this Court. There are no two views on the aspect that a tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red as the same were preferred beyond the period of limitation of one year as stipulated under Section 11(B) of the Central Excise Act. Learned counsel Shri Vivek Firoda representing the petitioner placed reliance on the following judgments:- 1. Central Excise vs. Dorcas Market Makers Pvt. Ltd., (2015) 321 ELT 2. JSL Lifestyle Limited vs. Union of India, (2015) 326 ELT 265 3. Camphor and Allied Products Ltd. vs. Union of India, (2019) 368 ELT 865 4. Gravita India Ltd. vs. Union of India, (2017) 2 RLW 1369. and urged that the petitioner was bonafidely prevented from filing the rebate claim applications within the period of one year because the respondents herein released the export clearance certificates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on record. We are of the firm view that the plea raised by the petitioner offering justification to the delay in filing of the claim applications is absolutely far-fetched and unsubstantiated. It may be noted that the Central Excise Act and the rules framed thereunder, do not contemplate extension of time beyond the period of limitation for entertaining applications for refund of duty and interest rebate claims, which have to be submitted within a period of one year as stipulated under Section 11-B of the Central Excise Act. Plea advanced by the petitioner s counsel that his client was genuinely and bonafidely prevented from filing the refund applications as the relevant documents were provided to him after delay is of no avail because ..... X X X X Extracts X X X X X X X X Extracts X X X X
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