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    <title>2014 (12) TMI 782 - GOVERNMENT OF INDIA</title>
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    <description>The revision application was rejected by the government due to the time-barred rebate claim filed by the company beyond the stipulated one-year period from the relevant date. The government emphasized the significance of adhering to the statutory time limit for filing rebate claims under Section 11B of the Central Excise Act, which dictates the relevant date for submitting such claims based on the date of export. Legal precedents cited reinforced the importance of timely filing, with no provision for extending the time limit or condoning delays beyond the prescribed period.</description>
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