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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Rebate / refund - export of goods - Rule 18 of the Central ...


Rule 18 of the Central Excise Rules, 2002: No One-Year Limit for Export Rebate Claims.

August 7, 2019

Case Laws     Central Excise     HC

Rebate / refund - export of goods - Rule 18 of the Central Excise Rules, 2002 - It was a self contained scheme - None of the conditions and limitations provided under the aforesaid notification were such as may be read to contain a stipulation of limitation of one year from the relevant time or from the date of shipment etc. for the purpose of making a claim for rebate.

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