https://www.taxtmi.com/caselaws?id=254525 The revision application was rejected, and the rejection of the rebate claim filed by M/s Hyundai Motor India Ltd. was upheld as time-barred under Section 11B of the Central Excise Act, 1944. The relevant date for filing rebate claims was determined based on the date of export by sea or air, as specified in the Act, and authorities were found to have no discretion to extend the time limit for filing claims beyond the statutory period. The decision was in line with established case law emphasizing adherence to statutory time limits for filing claims. en-us Thu, 11 Dec 2014 00:00:00 +0530 Fri, 13 Mar 2015 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254525 The revision application was rejected, and the rejection of the rebate claim filed by M/s Hyundai Motor India Ltd. was upheld as time-barred under Section 11B of the Central Excise Act, 1944. The relevant date for filing rebate claims was determined based on the date of export by sea or air, as specified in the Act, and authorities were found to have no discretion to extend the time limit for filing claims beyond the statutory period. The decision was in line with established case law emphasizing adherence to statutory time limits for filing claims. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254525