2024-VIL-944-J&K-CE
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CENTRAL EXCISE High Court Cases

Central Excise – Area-based Exemption, Limitation, Delay in Filing Application for fixation of special rates – petitioners were entitled to 100% refund of excise duty under Notification No. 56/2002-CE. However, this exemption was later curtailed by Notifications No. 19/2008-CE and 34/2008-CE, which allowed refund only on the value addition - petitioners applied in 2022 for fixation of special rates representing the actual value addition, as provided in the 2008 notifications. The applications were rejected by the Commissioner as barred by limitation - Whether the petitioners' applications for fixation of special rates were rightly rejected as barred by limitation – HELD - the petitioners' applications were delayed by only 27 days, not the two years and eight months as found by the Commissioner. The delay was due to the pendency of the litigation challenging the 2008 notifications and the COVID-19 pandemic, which the Supreme Court had directed to be excluded from the computation of limitation - the petitioner had already filed refund applications in 2012 and 2013, and the 2022 applications were essentially a continuation of those, seeking a different mode of computation of the refund. Considering the object of the area-based exemptions and the petitioners' entitlement to the refund, a liberal approach in condoning the minimal delay was warranted - the impugned orders are quashed and the Commissioner is directed to consider the petitioners' applications for fixation of special rates on the merits – the writ petitions are allowed
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