2002 (5) TMI 357 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal regarding a rebate claim filed by the respondents for goods exported, as the claim was filed one day late after the six-month limitation period. The Tribunal applied the principle of excluding the relevant date and starting the limitation period from the following day, as established in a previous case. The appeal was dismissed based on this precedent.