Limitation period for rebate claims under Section 11B cannot be relaxed; other notification conditions may be varied administratively. The statutory time-limit for filing rebate claims prescribed with reference to Section 11B is absolute and cannot be relaxed by the Commissioner; however, the Commissioner may relax other conditions of notifications under the proviso to sub rule 1 of Rule 12 where satisfied that goods were exported and reasons are recorded in writing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation period for rebate claims under Section 11B cannot be relaxed; other notification conditions may be varied administratively.
The statutory time-limit for filing rebate claims prescribed with reference to Section 11B is absolute and cannot be relaxed by the Commissioner; however, the Commissioner may relax other conditions of notifications under the proviso to sub rule 1 of Rule 12 where satisfied that goods were exported and reasons are recorded in writing.
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