Order date – 8 December 2022

Facts –

• The Petitioner, Kyocera CTC Precision Tools Private Limited filed rebate under Notification No. 19/2004 -Central Excise (NT) dated 06.09.2004 read with Rule 18 of the Central Excise Rules, and the same was rejected.

Issue –

• Whether the application for rebate of excise duty on goods exported during the period January 2015 to March 2015, October 2014 to December 2014 and April 2015 to May 2015 made under Rule 18 of the Central Excise Rules 2002 read with Section 11B of the Central Excise Act, 1944 are barred by limitation period of one year or not? 

Order –

• The Hon’ble High Court relied on the decision of the Apex Court in Civil Appeal No. 8717 of 2022 vide judgment dated 29.11.2022 in the case of Sansera Engineering Limited Vrs. Deputy Commissioner, Large Tax Payer Unit, Bengaluru, it is observed and 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.
• Also held that in the present case, as the respective claims were beyond the period of limitation of one year from the relevant date, the same are rightly rejected by the appropriate authority and the same are rightly confirmed by the High Court.
• In that view of the matter, the challenge made by the petitioner to the rejection of claim of rebate by the impugned Order No.157- 159/2021-CX dated 06.07.2021 passed by the respondent no.2 fails. 
• The writ petition is accordingly dismissed.