https://www.taxtmi.com/caselaws?id=81109 The statutory six-month limitation for rebate or refund claims under Section 11B prevailed over the relaxation power in Rule 12(1) of the Central Excise Rules. The proviso to Rule 12(1) and the related notification could relax procedural requirements for exports, but they could not override or condone delay where the parent Act fixed the filing period. A remand direction in revision did not bind the Collector to condone delay or admit the claims, and the Collector remained entitled to apply the statutory bar. Rebate claims filed beyond the prescribed period were therefore time-barred. en-us Tue, 23 Jan 1990 00:00:00 +0530 Wed, 22 Jun 2011 15:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81109 The statutory six-month limitation for rebate or refund claims under Section 11B prevailed over the relaxation power in Rule 12(1) of the Central Excise Rules. The proviso to Rule 12(1) and the related notification could relax procedural requirements for exports, but they could not override or condone delay where the parent Act fixed the filing period. A remand direction in revision did not bind the Collector to condone delay or admit the claims, and the Collector remained entitled to apply the statutory bar. Rebate claims filed beyond the prescribed period were therefore time-barred. Case-Laws Central Excise Tue, 23 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81109