2026-VIL-165-MAD-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Limitation period for rebate claim under Central Excise Rules - The petitioner had manufactured and exported galvanized transmission tower and parts of prefabricated steel structure. The goods were exported between October 2007 and December 2007 under 32 ARE-1 applications by paying duty. The rebate claim was made on 05.02.2009, which was rejected by the authorities - Whether the limitation period prescribed under Section 11B of the Central Excise Act, 1944 is applicable to the rebate claim filed by the petitioner under Rule 18 of the Central Excise Rules, 2002 - HELD - The Supreme Court in Sansera Engineering Ltd. v. Deputy Commissioner LTU Bengaluru had categorically held that the limitation period prescribed under Section 11B of the CEA, 1944 is applicable to a claim for rebate under Rule 18 of the Central Excise Rules, 2002. The judgment in Mafatlal Industries Ltd. v. Union of India, which dealt with the issue of refund of excess duty collected during provisional assessment, did not address the specific question of applicability of limitation period to rebate claims under Rule 18. Therefore, the Supreme Court's judgment in Sansera case, which answered this specific question, is binding. Accordingly, the petitioner's rebate claim was made beyond the limitation period of one year from the relevant date, i.e., the date on which the goods left India, and hence, the rejection of the claim by the authorities was correct - The writ petition filed by the petitioner is dismissed
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