2016 (1) TMI 295 - SCH - Central Excise

Denial of refund claim - rebate under Rule 18 of Central Excise Rules 2002 - Bar of limitation - the notification of the year 1994 prescribed a time limit for filing claim. But the 2004 notification did not contain the prescription regarding limitation. - Apex Court dismissed the revenue appeal against the decision of High Court 2015 (4) TMI 118 - MADRAS HIGH COURT wherein it was held that in the absence of any prescription in the scheme the rejection of the application for refund as time barred is unjustified. - Order of HC upheld - Decided against the revenue.