NDLI: Sansera Engineering Limited Vs. Deputy Commissioner, Large Tax Payer Unit, Bengaluru

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	1944: S. 11B – Rebate of duty of excise – Limitation Central Excise Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Central Excise Act, 1944: s.11B – Rebate of duty of excise – Limitation – Appellant, manufacturer of excisable goods exported goods on payment of excise duty between August, 2015 and October, 2015 and filed claims for rebate of duty on 10.02.2017 and 14.02.2017 u/r.18 of Central Excise Rules, 2002 – Claims rejected as barred by time provided u/s.11B of the Act – Challenge against – Held: As per explanation (A) to s.11B, ‘refund’ includes rebate of duty of excise – Therefore, s.11B shall be applicable with respect to claim for rebate of duty also – As per s.11B(1) of the Act, any person claiming refund of any duty of excise has to make an application for refund of such duty to the appropriate authority before the expiry of one year from the relevant date – Since application for rebate of duty is governed by s.11B of the Act, it has to be made before the expiry of one year from the “relevant date” and in such form and manner as may be prescribed – The form and manner are prescribed in notification dated 6.9.2004 – Merely because in r.18 of the 2002 Rules, which is an enabling provision for grant of rebate of duty, there is no reference to s.11B of the Act and/or in notification dated 6.9.2004 issued in exercise of powers conferred by r.18, there is no reference to the applicability of s.11B of the Act, it cannot be said that the provision contained in the parent statute, namely, s.11B of the Act shall not be applicable, which otherwise shall be applicable in respect of the claim of rebate of duty – s.11B of the Act is a substantive provision in the parent statute and r.18 of the 2002 rules and notification can be said to be a subordinate legislation – Subordinate legislation which is in aid of the parent statute has to be read in harmony with the parent statute – Subordinate legislation cannot be interpreted in such a manner that parent statute may become otiose or nugatory – In the instant case, respective claims were beyond the period of limitation of one year from the relevant date and were rightly rejected by the appropriate authority
Judge	Hon'ble Mr. Justice M.R. Shah
Neutral Citation	2022 INSC 1234
Petitioner	Sansera Engineering Limited
Respondent	Deputy Commissioner, Large Tax Payer Unit, Bengaluru
SCR	[2022] 9 S.C.R. 709
Judgement Date	2022-11-29
Case Number	8717

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