https://www.taxtmi.com/caselaws?id=205469 The Court upheld the Revisional Authority's decision, dismissing the petition challenging the order setting aside the rebate claims due to the seizure of documents by the Directorate of Revenue Intelligence. The Court found that the petitioner did not meet the exception for filing claims beyond the statutory period as the documents were seized by a different entity, and the petitioner did not make efforts to retrieve them during the seizure period. Consequently, the Court ruled that the rebate claim was time-barred and dismissed the petition without costs. en-us Thu, 23 Dec 2010 00:00:00 +0530 Fri, 19 Aug 2011 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205469 The Court upheld the Revisional Authority's decision, dismissing the petition challenging the order setting aside the rebate claims due to the seizure of documents by the Directorate of Revenue Intelligence. The Court found that the petitioner did not meet the exception for filing claims beyond the statutory period as the documents were seized by a different entity, and the petitioner did not make efforts to retrieve them during the seizure period. Consequently, the Court ruled that the rebate claim was time-barred and dismissed the petition without costs. Case-Laws Central Excise Thu, 23 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205469