Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944 - s. 118 - Claim for refund of C duty - Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944 — s. 11B -- Claim for refund of duty — Denial of — Barred by limitation - Assessee engaged in manufacture and export — Claims for rebate — Filed beyond the period of six months from the date of shipment u/s. 11B — Subsequently, s. 11B was amended on 12.5.2000 where the period of six months was substituted by a period of one year ~— Application of amended provision — Held: Effect of the amendment of s. 11B is that all claims for rebate pending on this date would be governed by a period of one year from the date of shipment and not six months — However, claim for rebate should not be made beyond the original period of six months — On facts, claims for rebate were made beyond the original period of six months, thus, assessee cannot avail of the extended period of one year on the subsequent amendment to s. 11B — Central Excise Rules — rr. 12, 13. |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2015 INSC 993 |
Petitioner | Union Of India & Ors. |
Respondent | Utiam Steel Ltd |
SCR | [2015] 4 S.C.R. 770 |
Judgement Date | 2015-05-05 |
Case Number | 7449 |
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