https://www.taxtmi.com/caselaws?id=235905 The court interpreted the limitation period under Section 11B of the Central Excise Act, 1944 for rebate claims in a case involving a manufacturer-exporter of bulk drugs. Emphasizing the beneficial nature of the rebate claim scheme to encourage exports, the court liberally construed the provisions and condoned technical deviations. Despite delays in confirming the date of shipment, attributed to the Shipping Corporation, the court ruled in favor of the petitioner. The court directed authorities to grant the rebate based on the original application date, underscoring the importance of facilitating exports through a generous interpretation of the rebate claim scheme. en-us Fri, 30 Nov 2012 00:00:00 +0530 Thu, 08 Aug 2013 10:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235905 The court interpreted the limitation period under Section 11B of the Central Excise Act, 1944 for rebate claims in a case involving a manufacturer-exporter of bulk drugs. Emphasizing the beneficial nature of the rebate claim scheme to encourage exports, the court liberally construed the provisions and condoned technical deviations. Despite delays in confirming the date of shipment, attributed to the Shipping Corporation, the court ruled in favor of the petitioner. The court directed authorities to grant the rebate based on the original application date, underscoring the importance of facilitating exports through a generous interpretation of the rebate claim scheme. Case-Laws Central Excise Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235905