UNION OF INDIA vs UTTAM STEEL LTD.

The Supreme Court ruled that the amendment to Section 11B of the Central Excise Act, 1944, which extended the limitation period for filing rebate claims from six months to one year, applies retrospectively. The Court held that the right to claim a rebate of duty under Rule 12 is not extinguished by the failure to file within the original six-month period, as the limitation is procedural and does not affect substantive rights. Consequently, the Court upheld the appellate authority's decision allowing the rebate claim filed within the one-year period following the amendment.