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2012 (10) TMI 820 - CGOVT - Central ExciseRebate claim filed after one year – time limit – Held that:- In the case of Kirloskar Pneumatics Company (1996 (5) TMI 87 - SUPREME COURT OF INDIA ) Writ jurisdiction cannot direct the custom authorities to ignore time limit prescribed under Section 27 of Customs Act, 1962 even though High Court itself may not be bound by the time limit of the said Section - Custom authorities, who are the creatures of the Customs Act, cannot be directed to ignore or cut contrary to Section 27 of Customs Act - Section 11B of the Central Excise Act, 1944 provides for the time limit and there is no provision to extend this time limit - rebate claims are clearly time barred as they were filed after the time limit of one year as specified under Section 11B of Central Excise Act, 1944 - time barred rebate claim rejected
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