https://www.taxtmi.com/caselaws?id=258233 The Government held that the time-barred rebate claim filed by the applicant was not time-barred as the delay was due to inter-Commissionerate transfer of claims. The jurisdictional issue regarding filing of the claim was resolved in favor of the applicant, emphasizing the date of the original filing for computing the time limit. The delay in finalizing the rebate claim was attributed to non-cooperation from the Maritime Commissioner's office, deemed beyond the applicant's control. The compliance with procedural requirements for the rebate claim was established, and the interpretation of the time limit under Section 11B favored the applicant, leading to a remand for fresh consideration. en-us Thu, 13 Mar 2014 00:00:00 +0530 Thu, 02 Apr 2015 22:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258233 The Government held that the time-barred rebate claim filed by the applicant was not time-barred as the delay was due to inter-Commissionerate transfer of claims. The jurisdictional issue regarding filing of the claim was resolved in favor of the applicant, emphasizing the date of the original filing for computing the time limit. The delay in finalizing the rebate claim was attributed to non-cooperation from the Maritime Commissioner's office, deemed beyond the applicant's control. The compliance with procedural requirements for the rebate claim was established, and the interpretation of the time limit under Section 11B favored the applicant, leading to a remand for fresh consideration. Case-Laws Central Excise Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258233