https://www.taxtmi.com/caselaws?id=181761 The Government upheld the rejection of rebate and refund claims filed by M/s. Gravita India Ltd. as time-barred due to exceeding the one-year limitation period under section 11B(1) of the Central Excise Act, 1944. Despite citing delays caused by customs authorities, the Government emphasized the mandatory nature of the time limit for filing claims and cited legal precedents supporting the rejection of time-barred claims. The revision application was consequently rejected, affirming the original decision to dismiss the claims. en-us Mon, 24 Dec 2012 00:00:00 +0530 Sat, 23 Apr 2016 16:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181761 The Government upheld the rejection of rebate and refund claims filed by M/s. Gravita India Ltd. as time-barred due to exceeding the one-year limitation period under section 11B(1) of the Central Excise Act, 1944. Despite citing delays caused by customs authorities, the Government emphasized the mandatory nature of the time limit for filing claims and cited legal precedents supporting the rejection of time-barred claims. The revision application was consequently rejected, affirming the original decision to dismiss the claims. Case-Laws Central Excise Mon, 24 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181761