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    <title>2012 (8) TMI 896 - GOVERNMENT OF INDIA</title>
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    <description>The Government upheld the rejection of the rebate claims as they were time-barred under Section 11B of the Central Excise Act, 1944. The procedural lapses and reasons for delay were deemed insufficient to override the statutory time limit. The revision application was rejected for lacking merit, emphasizing the mandatory nature of filing rebate claims within the prescribed timeframe.</description>
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      <description>The Government upheld the rejection of the rebate claims as they were time-barred under Section 11B of the Central Excise Act, 1944. The procedural lapses and reasons for delay were deemed insufficient to override the statutory time limit. The revision application was rejected for lacking merit, emphasizing the mandatory nature of filing rebate claims within the prescribed timeframe.</description>
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