{"id":278896,"date":"2022-12-01T15:00:10","date_gmt":"2022-12-01T09:30:10","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=278896"},"modified":"2022-12-02T17:04:37","modified_gmt":"2022-12-02T11:34:37","slug":"section-11b-central-excise-act-limitation-period-applicable-to-claim-for-rebate-on-duty-under-rule-18-central-excise-rules-supreme-court-taxation-interpretation-explained-legal-research-updates-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/01\/section-11b-central-excise-act-limitation-period-applicable-to-claim-for-rebate-on-duty-under-rule-18-central-excise-rules-supreme-court-taxation-interpretation-explained-legal-research-updates-news\/","title":{"rendered":"Section 11B Central Excise Act’s limitation period applicable to claims for rebate of duty under Rule 18 of the Central Excise Rules, 2002: SC\u00a0"},"content":{"rendered":"

Supreme Court:<\/strong> The bench of MR Shah<\/strong>* and MM Sundresh, JJ has 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.<\/p>\n

It was argued before the Court that as in Rule 18 of the 2002 Rules and notification dated 6.9.2004, there is no mention to the applicability of Section 11B of the Act and that the claim for rebate of duty under Rule 18 is different and distinct than that of the claim for refund of duty under Section 11B of the Act, the period of limitation prescribed under Section 11B of the Act shall not be applicable, while considering the claim for rebate of duty under Rule 18 of the 2002 Rules.<\/p>\n

The Supreme Court rejected the said contention to hold that,<\/p>\n

\n

\u201cMerely because in Rule 18 of the 2002 Rules, which is an enabling provision for grant of rebate of duty, there is no reference to Section 11B of the Act and\/or in the notification dated 6.9.2004 issued in exercise of powers conferred by Rule 18, there is no reference to the applicability of Section 11B of the Act, it cannot be said that the provision contained in the parent statute, namely, Section 11B of the Act shall not be applicable, which otherwise shall be applicable in respect of the claim of rebate of duty.\u201d<\/p>\n<\/blockquote>\n

After going through the scheme of Section 11B of the Act, the Court observed that the same is applicable with respect to claim for rebate of duty also. The Court noticed that,<\/p>\n