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of <h1>Time-Limit for Filing Central Excise Rebate Claims u/s 11B Cannot Be Relaxed, Circular Clarifies.</h1> The circular addresses whether the time-limit for filing rebate claims under Rule 12(1) of the Central Excise Rules, 1994, can be relaxed. It clarifies that while the Commissioner of Central Excise may relax certain conditions of notifications under Rule 12 if satisfied that goods have been exported, the time-limit for filing rebate claims, as prescribed by Section 11B of the Central Excise & Salt Act, 1944, cannot be relaxed. The limitation period of six months for filing rebate claims is absolute, and no rules or notifications can alter this statutory provision.
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