https://www.taxtmi.com/circulars?id=5756 The statutory time-limit for filing rebate claims prescribed with reference to Section 11B is absolute and cannot be relaxed by the Commissioner; however, the Commissioner may relax other conditions of notifications under the proviso to sub rule 1 of Rule 12 where satisfied that goods were exported and reasons are recorded in writing. en-us Fri, 26 Jul 1996 00:00:00 +0530 Sat, 14 Mar 2009 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5756 The statutory time-limit for filing rebate claims prescribed with reference to Section 11B is absolute and cannot be relaxed by the Commissioner; however, the Commissioner may relax other conditions of notifications under the proviso to sub rule 1 of Rule 12 where satisfied that goods were exported and reasons are recorded in writing. Circulars Central Excise Fri, 26 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5756