https://www.taxtmi.com/forum/issue?id=111979 Delay in presenting an export rebate claim beyond the twelve month statutory period bars relief under Central Excise rules and duty credit is not allowable where rule support is lacking. Adjudicatory authorities under the statute cannot condone delay; the only potential relief is by way of a writ petition if genuine, unforeseen circumstances prevented timely filing and the court is satisfied the delay was beyond the claimant's control. en-us Sat, 27 May 2017 15:01:23 +0530 Thu, 23 Jan 2025 15:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111979 Delay in presenting an export rebate claim beyond the twelve month statutory period bars relief under Central Excise rules and duty credit is not allowable where rule support is lacking. Adjudicatory authorities under the statute cannot condone delay; the only potential relief is by way of a writ petition if genuine, unforeseen circumstances prevented timely filing and the court is satisfied the delay was beyond the claimant's control. Discussion-Forum Central Excise Sat, 27 May 2017 15:01:23 +0530 https://www.taxtmi.com/forum/issue?id=111979