https://www.taxtmi.com/caselaws?id=211733 The court upheld the decisions of the lower authorities, ruling that the petitioner's rebate claim filed on 17 July 2007 was beyond the one-year limitation period from the relevant date of 12 February 2006. The court emphasized that compliance with the statutory limitation period in Section 11B is mandatory. Consequently, the petition was dismissed, and no case for interference under Article 226 of the Constitution was made out. en-us Thu, 29 Mar 2012 00:00:00 +0530 Tue, 09 Oct 2012 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211733 The court upheld the decisions of the lower authorities, ruling that the petitioner's rebate claim filed on 17 July 2007 was beyond the one-year limitation period from the relevant date of 12 February 2006. The court emphasized that compliance with the statutory limitation period in Section 11B is mandatory. Consequently, the petition was dismissed, and no case for interference under Article 226 of the Constitution was made out. Case-Laws Central Excise Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211733