Export Duty Refund alowable Despite Time Bar as Fresh Claim Permitted Under CGST: Bombay HC

ABB Limited Vs Union of India & Ors. (Bombay High Court) The petitions before the Bombay High Court involved common questions of law and were therefore disposed of through a common order. The petitioners, manufacturers of goods for domestic and export markets, had exported certain consignments on payment of excise duty under Rule 18 of the Central Excise Rules, 2002 and subsequently filed rebate claims for refund of such duty. These claims were rejected by the authorities solely on the ground of limitation. The petitioners accepted that their rebate claims were time-barred and did not chal...