https://www.taxtmi.com/caselaws?id=217928 The court ruled in favor of the petitioner, holding that the time limit under Section 11B of the Central Excise Act, 1944 did not apply to rebate claims made under Rule 18 of the Central Excise Rules, 2002. As the relevant notification did not specify a time limit for claiming rebate, the court concluded that Section 11B's limitation could not be used to reject the petitioner's claim. The court directed the authorities to pay the rebate amount to the petitioner within six weeks, allowing the writ petition in favor of the petitioner and emphasizing that the availability of an alternative remedy did not prevent the court from intervening. en-us Fri, 23 Dec 2011 00:00:00 +0530 Tue, 30 Oct 2012 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217928 The court ruled in favor of the petitioner, holding that the time limit under Section 11B of the Central Excise Act, 1944 did not apply to rebate claims made under Rule 18 of the Central Excise Rules, 2002. As the relevant notification did not specify a time limit for claiming rebate, the court concluded that Section 11B's limitation could not be used to reject the petitioner's claim. The court directed the authorities to pay the rebate amount to the petitioner within six weeks, allowing the writ petition in favor of the petitioner and emphasizing that the availability of an alternative remedy did not prevent the court from intervening. Case-Laws Central Excise Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217928