https://www.taxtmi.com/caselaws?id=201847 Section 11B of the Central Excise Act, 1944 requires refund claims for excise duty on exported goods to be filed within one year from the relevant date, and the authority has no express or implied power to entertain a delayed claim. The applications here were filed beyond one year from shipment, so the refund was treated as time-barred. The exceptional relief recognised in the cited precedent was confined to its special facts involving mutual mistake and was not available on these facts. Article 226 could not be invoked to grant rebate contrary to the statutory limitation period. en-us Wed, 28 Oct 2009 00:00:00 +0530 Wed, 12 Jan 2011 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201847 Section 11B of the Central Excise Act, 1944 requires refund claims for excise duty on exported goods to be filed within one year from the relevant date, and the authority has no express or implied power to entertain a delayed claim. The applications here were filed beyond one year from shipment, so the refund was treated as time-barred. The exceptional relief recognised in the cited precedent was confined to its special facts involving mutual mistake and was not available on these facts. Article 226 could not be invoked to grant rebate contrary to the statutory limitation period. Case-Laws Central Excise Wed, 28 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201847