Circular No. 234/68/96-CX dated 26/7/96

Government of India, Ministry of Finance
Department of Revenue, New Delhi

Sub: Cental Excise - Whether time - limit of rfiling rebate claim under Rule 12(1) of Central Excise Rules, 1944 can be relaxed - Regarding

Attention is invited to proviso to sub-rule 1 of rule 12 of Cental Excise Rule, 1994 whereby the Commissioner of Cental Excise can relax all or any of the conditions of any notification issued under this rule if he is satisfied that goods have cactuallu been exported and records te reasons in writing. A doubt has arisen whether the condition of time-limt which is prescribed in the notifications giving reference to Section IIB of Central Excise & Salt Act, 1944 can also be relaxed by the Commissioner of Central Excise under the above mentioned provision.

2. The matter has been examined by the Board.

3. In the notifications issued under Rule 12(1), ibid, the time-limit for filing rebate has been prescribed with reference to Section IIB 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 I of "Rule 12 except the condition related to the relaxation of limitation period for filing claim of rebate.

Sd/-
(P.K. Sinha)
Under Secretary (CX.6)

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