Supreme Court of India
Sansera Engineering Limited v. Deputy Commissioner, Large Tax Payer Unit, Bengaluru
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What the Court ordered
In view of the above and for the reasons stated above, 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.
Judgment, page 22
From the headnote
Central Excise Act, 1944: s.11B – Rebate of duty of excise – Limitation – Appellant, manufacturer of excisable goods exported goods on payment of excise duty between August, 2015 and October, 2015 and filed claims for rebate of duty on 10.02.2017 and 14.02.2017 u/r.18 of Central Excise Rules, 2002 – Claims rejected as barred by time provided u/s.11B of the Act – Challenge against – Held: As per explanation ( ) to s.11B, ‘refund’ includes rebate of duty of excise – Therefore, s.11B shall be applicable with respect to claim for rebate of duty also – As per s.11B(1) of the Act, any person…
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