https://www.taxtmi.com/caselaws?id=113599 Rebate claims filed beyond the statutory period under Section 11B were held to be not entertainable because the rebate notifications incorporated that limitation. The Tribunal stated that the time limit barred the remedy itself and that authorities under the Central Excise Act had no power to relax or condone the delay. It further treated Supreme Court authority on statutory limitation as controlling, rejecting contrary reliance on High Court precedent. The rebate claims were therefore rejected as time-barred, and delay could not be condoned. en-us Tue, 06 Jul 2004 00:00:00 +0530 Wed, 03 Jul 2024 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113599 Rebate claims filed beyond the statutory period under Section 11B were held to be not entertainable because the rebate notifications incorporated that limitation. The Tribunal stated that the time limit barred the remedy itself and that authorities under the Central Excise Act had no power to relax or condone the delay. It further treated Supreme Court authority on statutory limitation as controlling, rejecting contrary reliance on High Court precedent. The rebate claims were therefore rejected as time-barred, and delay could not be condoned. Case-Laws Central Excise Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113599