https://www.taxtmi.com/caselaws?id=191445 The court upheld the rejection of the petitioner's rebate claim by the Assistant Commissioner of Central Excise, citing it as time-barred under Section 11B of the Central Excise Act, 1944, due to a delayed filing. Despite the petitioner's arguments referencing previous cases, the court emphasized adherence to statutory provisions for refund claims and dismissed the petition, as the delay was not attributable to the Department. The decision aligned with previous rulings and was disposed of without additional reasons provided. en-us Wed, 26 Dec 2012 00:00:00 +0530 Tue, 04 Apr 2017 12:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191445 The court upheld the rejection of the petitioner's rebate claim by the Assistant Commissioner of Central Excise, citing it as time-barred under Section 11B of the Central Excise Act, 1944, due to a delayed filing. Despite the petitioner's arguments referencing previous cases, the court emphasized adherence to statutory provisions for refund claims and dismissed the petition, as the delay was not attributable to the Department. The decision aligned with previous rulings and was disposed of without additional reasons provided. Case-Laws Central Excise Wed, 26 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191445