TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether, for a rebate claim under Section 11B of the Central Excises & Salt Act, 1944, the relevant date is to be excluded while computing the six-month limitation period.
Analysis: The period of limitation had already been settled by the Tribunal to mean that where the statute uses the word "from", the relevant date is excluded and the limitation period begins from the following day. Applying that principle, the rebate claim filed on the sixth month anniversary date could not be treated as time-barred merely because the day of export was excluded from computation.
Conclusion: The claim was within limitation and the Revenue's challenge was rejected.
TaxTMI 
TaxTMI 
