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2012 (11) TMI 1068 - CGOVT - Central ExciseDenial of rebate claim - claims were filed after one year's time limitation as stipulated under Section 11B - Held that:- exports pertaining to relevant ARE-1s dated 11-3-2006 were made partly by Air and partly by sea - export case as having been made partly by sea & partly by Air, thereby attracting the jurisdiction of two different authorities for the purpose of grant of due export benefits. For this case matter Government is of the opinion that when the applicant had indeed bonafidely approached one of the proper rebate sanctioning authority for the purpose and submitted all the relevant documents then the department should have co-operated and co-ordinated with the appropriate rebate sanctioning authority and the entire case matter could have been settled in a legal and proper manner well within required time frame. - time limitation of one year is to be computed from the date on which rebate claim was initially filed - Decision in the case of M/s. I.O.C. Ltd. reported as [2006 (9) TMI 203 - GOVERNMENT OF INDIA] followed - Decided in favour of assessee.
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