S.J. Vazifdar, J.

The petitioner has challenged an order dated 26.5.2014 of the Commissioner of Central Excise (Appeals) dismissing its appeal on the ground that its claim for rebate is barred by limitation.

2. The petitioner exported certain goods on payment of duty during September, 2011. It filed the ARE-I Forms within 48 hours from the date of clearance of the goods. The other documents were, however, admittedly, filed more than a year thereafter. The adjudicating authority rejected the claim for rebate on the ground that it was barred by limitation. The appellate authority also dismissed the claim on the same ground.

3. The petitioner's case is that as per rules 18 and 19 of the Central Excise Rules, 2002 read with rule 5 of the Cenvat Credit Rules, 2004, it is entitled to export goods without payment of duty. The petitioner contends that an exporter has several options. The petitioner opted to pay duty on inputs and to export the goods on payment of duty and thereafter claimed a rebate of the duty paid in respect of the exported goods.

4. Section 11-B of the Central Excise Act, 1944, is relevant to this case. We will, however, be referring to a judgment of the Supreme C