Back
SANDEEP MEHTA, RAJENDRA PRAKASH SONI
Mehrul Industries (India) – Appellant
Versus
Union of India – Respondent
ORDER
1. These two writ petitions have been preferred by the petitioner herein for assailing the common order dated 01.03.2021 passed by the Additional Secretary to the Government of India, Ministry of Finance, Department of Revenue, whereby the revisions preferred by the petitioner against rejection of its rebate claims under Section 35 EE of the Central Excise Act were dismissed and the order dated 10.10.2017 passed by the Commissioner (Appeals), Central Excise and Central Goods and Service Tax(CESTAT), Jodhpur rejecting the claim for refund of rebate of the petitioner were affirmed. The claims filed by the petitioner were rejected as being time barred as the same were preferred beyond the period of limitation of one year as stipulated under Section 11(B) of the Central Excise Act.
2. 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
The court affirmed that rebate claims under the Central Excise Act must be filed within one year, with no allowance for extensions based on delays in document receipt.
Rebate of duty - Payment of Central Excise duty - Procedural requirement cannot defeat substantial right of party as in absence of shipping bill, insistence on shipment certificate was inevitable - T....
The limitation period for refund claims under the Central Excise Act can be adjusted based on the time spent before an incorrect authority.
Application for rebate of duty shall be governed by Section 11B of Central Excise Act, 1944 and shall have to be made before expiry of one year from “relevant date” and in such form and manner as may....
Limitations for refund claims under the Goods and Services Tax Act can be suspended due to exceptional circumstances such as a pandemic, making rejection solely on delay unsustainable.
Section 11BB does not speak about or exempts any delay which is not intentional. The section does not distinguish delay which is intentional and delay which is unintentional. Once there is delay in p....
Rejection of refund claim deemed perverse when previous adjudication confirmed entitlement, establishing improper administrative practice.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
