https://www.taxtmi.com/caselaws?id=217882 The court upheld the rejection of time-barred rebate claims in a case concerning the interpretation of the relevant date for rebate claims under Section 11B of the Central Excise Act, 1944. The applicants' argument that supplementary claims were valid due to additional consideration was dismissed, emphasizing the one-year time limitation from the date of export. Legal precedents supported the decision, emphasizing strict adherence to statutory time limits for rebate claims. The revision application was dismissed, affirming the lower authorities' rejection of the claims based on statutory limitations. en-us Fri, 14 Oct 2011 00:00:00 +0530 Thu, 20 Sep 2012 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217882 The court upheld the rejection of time-barred rebate claims in a case concerning the interpretation of the relevant date for rebate claims under Section 11B of the Central Excise Act, 1944. The applicants' argument that supplementary claims were valid due to additional consideration was dismissed, emphasizing the one-year time limitation from the date of export. Legal precedents supported the decision, emphasizing strict adherence to statutory time limits for rebate claims. The revision application was dismissed, affirming the lower authorities' rejection of the claims based on statutory limitations. Case-Laws Central Excise Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217882