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<h1>Court Upholds Rejection of Excise Duty Refund Claim for Exported Goods</h1> The court upheld the rejection of the rebate claim for excise duty refund on exported goods due to the claim being filed late and not meeting the ... Rebate of duty - Limitation The case involved M/s. English Electric Company of India Ltd. filing a rebate claim for excise duty refund on exported goods. The claim was filed late and rejected as time-barred. The government found that the assessment was not provisional as required by law, leading to rejection of the claim. The appeal was denied, and the Revision Application was rejected.