Supreme Court of India
Sansera Engineering Limited v. Deputy Commissioner, Large Tax Payer Unit, Bengaluru
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above and for the reasons stated above, i t is observed and held that while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall ha ve to be applied and applicable.
Judgment, page 22
From the headnote
Central Excise Act, 1944: s.11B – Rebate of duty of excise – Limitation – Appellant, manufacturer of excisable go ods exported goods on payment of excise duty between August, 2015 and Octobe r, 2015 and filed claims for rebate of duty on 10.02.2 017 and 14.02.2017 u/r.18 of Central Excise Rules, 2002 – Claims re jected as barred by time provided u/s.11B of the Act – Challenge against – Held: As per explanation ( ) to s.11B, ‘refund’ incl udes rebate of duty of excise – Therefore, s.11B shall be applicable wit h respect to claim for rebate of duty also – As per s.11B(1) of the Ac t, any person
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.