Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject: Central Excise – Whether time-limit for filing rebate claim under Rule 12(1) of Central Excise Rules, 1994 can be relaxed- Regarding.
Attention in invited to proviso to sub-rule 1 of Rule 12 of Central Excise Rules,1944 whereby the Commissioner of Central Excise can relax all or any of the conditions of any notification issued under this rule if he is satisfied that the goods have actually been exported and records the reasons in writing. A doubt has arisen whether the condition of time-limit which is prescribed in the notifications giving reference to Section 11B of Central Excise & Salt Act, 1944 can also be relaxed by the Commissioner or Central Excise under the above mentioned provision.
2. The matter has been examined by the Board.
3. In the notification issued under Rule 12(1), ibid, the time- limit for filing rebate has been prescribed with reference to Section 11B of Central Excise & Salt Act. 1944. The limitation period of 6 months for filing rebate as prescribed under this Section is absolute since the Act do not prescribe any provision for relaxation. No rules or notification can transcend, modify or abbreviate the provision of the Act. accordingly, it has been decided that the Commissioner of Central Excise can relax any or all the conditions of the notification in terms of proviso to sub-rule 1 of Rule 12 except the condition related to the relaxation of limitation period for filing claim of rebate.