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2017 (11) TMI 1738 - CGOVT - Central ExciseRebate claim - time limitation - Section 11B of the Central Excise Act, 1944 - Held that:- The Commissioner (Appeal) has correctly observed that the applicant should have filed the rebate claim in this case on or before 1-11-2012 and because the rebate claim has been filed actually on 5-4-2013 it is time-barred in the light of Section 11B of the Act. Since, the Rebate claim in this case has been filed undoubtedly beyond one year from the date of export it is hit by time limitation and it cannot be relaxed by the Government under Section 11B as there is no legal provision for doing so. The Revision Application filed by the M/s. Svarn Telecom Ltd. is rejected.
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