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P.G.CHACKO, JEET RAM KAIT
Precision Controls – Appellant
Versus
Commissioner of Central Excise, Chennai – Respondent
Per P.G. Chacko : This appeal of the assessee is against an order of the Commissioner of Central Excise rejecting as time-barred their claim for rebate of Central Excise duty in respect of goods exported out of India during December 1999 - August 2001. The rebate claim was filed on 29.1.2003 and the same was in respect of the amounts of duty mentioned below relating to five consignments of goods exported on the respective dates mentioned below:-
| Sl.No. | Date of export | Amount of duty Rs. |
| 1. | 10.12.1999 | 3,46,000/- |
| 2. | 18.07.2000 | 41,695/- |
| 3. | 05.09.2000 | 41,400/- |
| 4. | 04.12.2000 | 1,62,658/- |
| 5. | 26.08.2001 | 17,625/- |
The claim for rebate of the amounts of duty mentioned at Sl. Nos. 1 to 4 above was under Rule 12 of the Central Excise Rules, 1944 and the rebate claim at Sl. No. 5 was under Rule 18 of the Central Excise (No. 2) Rules, 2001. Section 11B of the Central Excise Act treated rebate claims on par with refund claims and prescribed a period of limitation for both. This period of limitation, prior to the amendment of Section 11B effective from 12.5.2000, was six months. The amendment enhanced the period of limitation from six months to twelve months. This period of limitation has continued to be in
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