https://www.taxtmi.com/caselaws?id=166633 Rebate claims filed after the six-month period under Section 11B of the Central Excises and Salt Act, 1944 were held to be barred by mandatory statutory limitation, and that limit could not be relaxed under the proviso to Rule 12 of the Central Excise Rules, 1944. Delayed receipt of AR 4A buff copies did not justify condonation, particularly where a provisional claim could have been lodged within time on available export evidence. The Tribunal therefore upheld rejection of the rebate claims and treated the delay as incapable of being waived. en-us Wed, 20 Jul 1983 00:00:00 +0530 Wed, 29 Oct 2014 12:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166633 Rebate claims filed after the six-month period under Section 11B of the Central Excises and Salt Act, 1944 were held to be barred by mandatory statutory limitation, and that limit could not be relaxed under the proviso to Rule 12 of the Central Excise Rules, 1944. Delayed receipt of AR 4A buff copies did not justify condonation, particularly where a provisional claim could have been lodged within time on available export evidence. The Tribunal therefore upheld rejection of the rebate claims and treated the delay as incapable of being waived. Case-Laws Central Excise Wed, 20 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166633