Rebate of central excise duty - time limitation - in view of the ...

Central Excise

April 28, 2021

Rebate of central excise duty - time limitation - in view of the well settled position of law that the procedural requirement cannot defeat the substantial right of the party ,as in absence of shipping bill, insistence on the shipment certificate was inevitable. Therefore, obtaining of the shipment certificate was the very fundamental requirement on the part of the petitioner. Soon after getting the copy of the shipment certificate, it has chosen to file the rebate claim with all requisite documents - claim cannot be rejected on the ground of period of limitation - HC

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Rebate of central excise duty - time limitation - in view of the ...

Central Excise

April 28, 2021

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