https://www.taxtmi.com/caselaws?id=209527 The Government upheld the Commissioner (Appeals)'s decision, ruling that the rebate claims were timely filed within the stipulated period as per Section 11B of the Central Excise Act, 1944. The revision application by the Commissioner of Central Excise & Customs was rejected, emphasizing that procedural lapses by the department should not penalize the claimant. The initial submission date of 14-2-06 was deemed valid, and the rebate claims were to be processed without being time-barred. en-us Mon, 20 Dec 2010 00:00:00 +0530 Wed, 17 Jul 2013 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209527 The Government upheld the Commissioner (Appeals)'s decision, ruling that the rebate claims were timely filed within the stipulated period as per Section 11B of the Central Excise Act, 1944. The revision application by the Commissioner of Central Excise & Customs was rejected, emphasizing that procedural lapses by the department should not penalize the claimant. The initial submission date of 14-2-06 was deemed valid, and the rebate claims were to be processed without being time-barred. Case-Laws Central Excise Mon, 20 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209527