https://www.taxtmi.com/caselaws?id=217118 The rebate claim was rejected as time-barred under Section 11B of the Central Excise Act, 1944. The decision to allow re-credit of duty paid on exported goods despite the time-barred rebate claim was deemed legally incorrect. The order-in-appeal was set aside, and the order-in-original was modified to reject the rebate claim entirely without permitting re-credit. The revision application succeeded, and the rebate claim was ultimately denied in full. en-us Mon, 05 Sep 2011 00:00:00 +0530 Thu, 13 Sep 2012 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217118 The rebate claim was rejected as time-barred under Section 11B of the Central Excise Act, 1944. The decision to allow re-credit of duty paid on exported goods despite the time-barred rebate claim was deemed legally incorrect. The order-in-appeal was set aside, and the order-in-original was modified to reject the rebate claim entirely without permitting re-credit. The revision application succeeded, and the rebate claim was ultimately denied in full. Case-Laws Central Excise Mon, 05 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217118