1991 (9) TMI 96 - CGOVT - Central Excise

Summary

The case involved M/s. English Electric Company of India Ltd. filing a rebate claim for excise duty refund on exported goods. The claim was filed late and rejected as time-barred. The government found that the assessment was not provisional as required by law, leading to rejection of the claim. The appeal was denied, and the Revision Application was rejected.