https://www.taxtmi.com/caselaws?id=336802 A rebate claim under Rule 18 was treated as not barred by limitation where the essential shipping bill was supplied by the Department only after the one-year period had passed. The Court applied the principle that procedural requirements and supplementary instructions cannot defeat a claim when the claimant could not file a complete application without the delayed document. Limitation under Section 11-B had to be read in light of the availability of the necessary supporting papers, and the rebate request was required to be examined on merits after those papers became available. The rejection for limitation was therefore set aside and the matter directed to be reconsidered afresh. en-us Tue, 20 Dec 2016 00:00:00 +0530 Tue, 22 Aug 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336802 A rebate claim under Rule 18 was treated as not barred by limitation where the essential shipping bill was supplied by the Department only after the one-year period had passed. The Court applied the principle that procedural requirements and supplementary instructions cannot defeat a claim when the claimant could not file a complete application without the delayed document. Limitation under Section 11-B had to be read in light of the availability of the necessary supporting papers, and the rebate request was required to be examined on merits after those papers became available. The rejection for limitation was therefore set aside and the matter directed to be reconsidered afresh. Case-Laws Central Excise Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336802