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Rebate u/r 18 of CER, 2002 - Whether limitation is applicable?


limitation for rebate

Explanation I to Not.No.19/2004-CE (NT) dated 6/9/2004 as amended clearly defines the term 'duty' inter alia, as that collected under the Central Excise Act, 1944. Explanation(A)to Section 11B of the Central Excise Act, 1944 defines 'refund' as includes rebate of duty. So, the provisions of Section 11B govern the rebate, hence the limitation prescribed there in automatically applies and there is no need to repeat the provisions in the Notification cited above. The third proviso to Section 11B includes rebate for the purpose of unjust enrichment also. Unless Section 11B covers rebate, a rebate can not be granted solely on the basis of a Notification prescribing conditions. It appears that the continuation of litigation in one form or the other furthers our regime.

Napolean B 15/10/2014

 
Time limit under section 11B

We agree. Further it well settled principle that Act will override the Rules & not vice a versa. If something is provided in the Act, it must be followed in principle. Thus after satisfying all the conditions of the notifications on has to observe the time limits specifically given in the Section. But the author has given an insight into possible grey area.

Punit Gupta 15/10/2014

 

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