https://www.taxtmi.com/caselaws?id=271952 Where a rebate scheme is governed by Rule 5 of the Export of Service Rules, 2005 read with Notification No. 11/2005-ST, and the notification prescribes no time-limit, the claim cannot be rejected as time-barred by importing the one-year refund limitation under Section 11B of the Central Excise Act, 1944 through Section 83 of the Finance Act, 1994. The rebate mechanism is treated as a self-contained scheme, and the absence of an express limitation period is decisive. The article notes that analogous rebate provisions under Rule 18 of the Central Excise Rules, 2002 support the same approach. en-us Fri, 04 Dec 2015 00:00:00 +0530 Mon, 22 Feb 2016 13:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271952 Where a rebate scheme is governed by Rule 5 of the Export of Service Rules, 2005 read with Notification No. 11/2005-ST, and the notification prescribes no time-limit, the claim cannot be rejected as time-barred by importing the one-year refund limitation under Section 11B of the Central Excise Act, 1944 through Section 83 of the Finance Act, 1994. The rebate mechanism is treated as a self-contained scheme, and the absence of an express limitation period is decisive. The article notes that analogous rebate provisions under Rule 18 of the Central Excise Rules, 2002 support the same approach. Case-Laws Service Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271952