https://www.taxtmi.com/caselaws?id=265831 Rule 18 of the Central Excise Rules, 2002 permits rebate on exported goods through a notification, and the notification may itself prescribe the relevant conditions, limitations and procedure. Where the governing notification does not impose any time limit, the one-year limitation in Section 11-B of the Central Excise Act, 1944 for refund claims is not to be imported by implication. The text distinguishes the rebate mechanism under Rule 18 from the statutory refund framework under Section 11-B and states that the rebate claim is not barred by limitation on that basis, so it must be processed according to law. en-us Tue, 04 Aug 2015 00:00:00 +0530 Wed, 03 Feb 2016 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265831 Rule 18 of the Central Excise Rules, 2002 permits rebate on exported goods through a notification, and the notification may itself prescribe the relevant conditions, limitations and procedure. Where the governing notification does not impose any time limit, the one-year limitation in Section 11-B of the Central Excise Act, 1944 for refund claims is not to be imported by implication. The text distinguishes the rebate mechanism under Rule 18 from the statutory refund framework under Section 11-B and states that the rebate claim is not barred by limitation on that basis, so it must be processed according to law. Case-Laws Central Excise Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265831