https://www.taxtmi.com/caselaws?id=259340 An amendment enlarging the limitation period for rebate claims under Section 11B of the Central Excise Act, 1944 did not revive claims that had already become time-barred under the earlier six-month period. The statutory scheme treated rebate and refund claims as governed by Section 11B, so Rule 12 and the notification under it could not override that limitation. The alternative reliance on Rule 13 was unavailable because the exporter had proceeded under Rule 12. The principle stated is that an enlarged procedural limitation does not resurrect a dead claim, and subordinate legislation cannot displace the parent statute. en-us Tue, 05 May 2015 00:00:00 +0530 Sat, 09 May 2020 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259340 An amendment enlarging the limitation period for rebate claims under Section 11B of the Central Excise Act, 1944 did not revive claims that had already become time-barred under the earlier six-month period. The statutory scheme treated rebate and refund claims as governed by Section 11B, so Rule 12 and the notification under it could not override that limitation. The alternative reliance on Rule 13 was unavailable because the exporter had proceeded under Rule 12. The principle stated is that an enlarged procedural limitation does not resurrect a dead claim, and subordinate legislation cannot displace the parent statute. Case-Laws Central Excise Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259340