https://www.taxtmi.com/caselaws?id=244493 A rebate claim for exported services filed after the prescribed period was held barred by limitation. The governing rebate notification did not override the statutory time limit where Section 11B of the Central Excise Act, 1944 applied through Section 83 of the Finance Act, 1994. The absence of a separate limitation period in the notification did not exclude the statutory limitation under the parent enactment, so the claim could not be treated as timely. The order allowing the rebate was therefore set aside. en-us Fri, 17 Jan 2014 00:00:00 +0530 Thu, 27 Feb 2014 13:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244493 A rebate claim for exported services filed after the prescribed period was held barred by limitation. The governing rebate notification did not override the statutory time limit where Section 11B of the Central Excise Act, 1944 applied through Section 83 of the Finance Act, 1994. The absence of a separate limitation period in the notification did not exclude the statutory limitation under the parent enactment, so the claim could not be treated as timely. The order allowing the rebate was therefore set aside. Case-Laws Service Tax Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244493