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2022 (12) TMI 562 - HC - Central ExciseClaim of rebate (refund) - Export of goods - Period of limitation - Rule 18 of the Central Excise Rules, 2002 - Notification No. 19/2004 - Claim of interest on delayed rebate / refund - HELD THAT:- The Hon’ble Supreme Court [2022 (12) TMI 49 - SUPREME COURT] has answered the question in favour of the Revenue as, "while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall have to be applied and applicable." Decided against the Petitioner.
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