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    Central Excise

    Rejection of rebate claim - Rule 18 - NTF No. 19/2004-CE(NT) -...

    High Court Criticizes Strict Rejection of Rebate Claim for Two-Month Delay Beyond Six-Month Limit u/r 18.

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    Central ExciseJanuary 30, 2014Case LawsHC

    Rejection of rebate claim - Rule 18 - NTF No. 19/2004-CE(NT) - Period of limitation of 6 months - the delay is only of about two months. The Commissioner should have considered the reasons for the delay in a liberal manner - HC

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