https://www.taxtmi.com/forum/issue?id=631 Whether an excise rebate remains claimable after one year from shipment depends on whether the one year limitation is reckoned from the date of shipment (bill of lading) or from the date of payment of duty; one advisory response opined that the period runs from duty payment, permitting a refund claim after payment, while others considered it to run from shipment, creating uncertainty and the need to consult the controlling provision and refund procedure. en-us Tue, 15 Jan 2008 18:11:51 +0530 Thu, 23 Jan 2025 15:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=631 Whether an excise rebate remains claimable after one year from shipment depends on whether the one year limitation is reckoned from the date of shipment (bill of lading) or from the date of payment of duty; one advisory response opined that the period runs from duty payment, permitting a refund claim after payment, while others considered it to run from shipment, creating uncertainty and the need to consult the controlling provision and refund procedure. Discussion-Forum Central Excise Tue, 15 Jan 2008 18:11:51 +0530 https://www.taxtmi.com/forum/issue?id=631