https://www.taxtmi.com/caselaws?id=80847 The Tribunal upheld the lower appellate authority's decision in a case involving a claim for a sugar incentive rebate under specific notifications. The dispute centered on the time limitation for filing the claim under Section 11-B of the Central Excises & Salt Act, 1944. The Assistant Collector rejected the claim as time-barred, but the lower appellate authority ruled in favor of the claimant, emphasizing the delay caused by the Resident Inspector in returning the claim for filing with the Assistant Collector. The Tribunal supported this decision, emphasizing the responsibility of departmental officers in guiding industry practices and dismissed the department's appeal, highlighting the importance of compliance with statutory procedures. en-us Fri, 07 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 17:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80847 The Tribunal upheld the lower appellate authority's decision in a case involving a claim for a sugar incentive rebate under specific notifications. The dispute centered on the time limitation for filing the claim under Section 11-B of the Central Excises & Salt Act, 1944. The Assistant Collector rejected the claim as time-barred, but the lower appellate authority ruled in favor of the claimant, emphasizing the delay caused by the Resident Inspector in returning the claim for filing with the Assistant Collector. The Tribunal supported this decision, emphasizing the responsibility of departmental officers in guiding industry practices and dismissed the department's appeal, highlighting the importance of compliance with statutory procedures. Case-Laws Central Excise Fri, 07 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80847