https://www.taxtmi.com/caselaws?id=217436 The revision application filed by a merchant-exporter against the rejection of a rebate claim was deemed time-barred as it was filed over a year after the goods were exported, contravening Section 11B of the Central Excise Act, 1944. The government, citing legal precedents, upheld the rejection, emphasizing the significance of adhering to statutory time limits for rebate claims and the inability of authorities to extend such limits. The revision application was found devoid of merit and rejected, underscoring the importance of timely compliance with statutory provisions in rebate claim filings. en-us Wed, 13 Jul 2011 00:00:00 +0530 Thu, 11 Oct 2012 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217436 The revision application filed by a merchant-exporter against the rejection of a rebate claim was deemed time-barred as it was filed over a year after the goods were exported, contravening Section 11B of the Central Excise Act, 1944. The government, citing legal precedents, upheld the rejection, emphasizing the significance of adhering to statutory time limits for rebate claims and the inability of authorities to extend such limits. The revision application was found devoid of merit and rejected, underscoring the importance of timely compliance with statutory provisions in rebate claim filings. Case-Laws Central Excise Wed, 13 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217436