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TMI Blog2023 (2) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... very clear terms that It is observed and held that while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall have to be applied and applicable. In the present case, as the respective claims were beyond the period of limitation of one year from the relevant date, the same are rightly rejected by the appropriate authority and the same are rightly confirmed by the High Court. In view of the above guiding binding principle laid down by the Hon ble Apex Court, it is clear that the period of limitation prescribed under Section 11B shall have to be applied since Section 11B ibid. is a substantive provision in the parent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Properties and Supply of Tangible Goods Service and had filed a refund claim on 30.06.2009 under Notification No. 41/2007 dated 06.10.2007 for the period from April 2008 to March 2009. The Deputy Commissioner of Service Tax issued a Show Cause Notice dated 08.02.2011 proposing to reject the refund claim made by the assessee for the reasons that: (i) the assessee s claim was not within sixty days as per Para 2(e) of Notification No. 41/2007 ibid., (ii) the assessee had not produced the certificate from the service providers to the effect that they have paid the Service Tax to the Government account and (iii) the conditions prescribed under the above Notification were not fulfilled by the assessee. The assessee filed a detailed reply seriousl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ikeyan, Learned Advocate for the assessee and Smt. Sridevi Taritla, Learned Additional Commissioner for the Revenue. 5. After hearing both sides, we find that the only issue to be decided is: whether the appellant was entitled for refund as claimed by it? 6.1 The Learned Advocate for the appellant contended at the outset that though the assessee-appellant had conceded that the refund to the extent disallowed by the First Appellate Authority could be time-barred, the same is being questioned in this appeal, which is a question of law and therefore, there was no estoppel. It is his case that a period of one year, as prescribed under Section 11B ibid., should be reckoned from the end of the relevant quarter and not from the date of expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of goods Thus, the relevant date is relatable to the goods exported. Therefore, the application for rebate of duty shall be governed by Section 11B of the Act and therefore shall have to be made before the expiry of one year from the relevant date and in such form and manner as may be prescribed. The form and manner are prescribed in the notification dated 6.9.2004. Merely because in Rule 18 of the 2002 Rules, which is an enabling provision for grant of rebate of duty, there is no reference to Section 11B of the Act and/or in the notification dated 6.9.2004 issued in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage, it is required to be noted that as per Section 11B of the Act, an application has to be made in such form and manner as may be prescribed. Therefore, the application for rebate of duty has to be made in such form and manner as prescribed in notification dated 6-9-2004. However, that does not mean that period of limitation prescribed under Section 11B of the Act shall not be applicable at all as contended on behalf of the appellant. Merely because there is no reference of Section 11B of the Act either in Rule 18 or in the notification dated 6-9-2004 on the applicability of Section 11B of the Act, it cannot be said that the parent statute - Section 11B of the Act shall not be applicable at all, which otherwise as observed hereinabove sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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