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2012 (10) TMI 866 - HC - Central ExciseRebate claim - period of limitation– claim is with regard to the rebate of the excise duty already paid by the manufacturer under Rule 18 – Held that:- Notification issued under Rule 18 of the Central Excise Rules which prescribes no time limit alone is applicable and Section 11B of Central Excise Act which prescribes 6 months time for claiming rebate would not be applicable to deny the rebate claim of the petitioner - respondent is directed to pay the rebate amount claimed by the petitioner
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