https://www.taxtmi.com/caselaws?id=98516 The appeal was allowed by the High Court, setting aside the rejection of a rebate claim under Section 11B of the Central Excise Act, 1944. The Court held that the time limit for filing the claim had been extended to one year by the Finance Act, 2000, and the Supreme Court's decision and Board's Circular supported this interpretation. The case was remanded to the Adjudicating Authority for further consideration in line with the law, recognizing the applicability of the extended time limit under both Section 11A and Section 11B. en-us Wed, 02 May 2001 00:00:00 +0530 Wed, 22 Feb 2012 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98516 The appeal was allowed by the High Court, setting aside the rejection of a rebate claim under Section 11B of the Central Excise Act, 1944. The Court held that the time limit for filing the claim had been extended to one year by the Finance Act, 2000, and the Supreme Court's decision and Board's Circular supported this interpretation. The case was remanded to the Adjudicating Authority for further consideration in line with the law, recognizing the applicability of the extended time limit under both Section 11A and Section 11B. Case-Laws Central Excise Wed, 02 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98516