https://www.taxtmi.com/caselaws?id=344832 The court held that Section 11B of the Central Excise Act, 1944, applies to rebate claims under Rule 18 of the Central Excise Rules, 2002. It determined that the relevant date for filing a rebate claim is the date of export, not the date of payment of additional duty. Consequently, the court dismissed the writ appeal, affirming the rejection of the rebate claim as time-barred under Section 11B of the Central Excise Act, 1944. en-us Tue, 18 Apr 2017 00:00:00 +0530 Sat, 30 Dec 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344832 The court held that Section 11B of the Central Excise Act, 1944, applies to rebate claims under Rule 18 of the Central Excise Rules, 2002. It determined that the relevant date for filing a rebate claim is the date of export, not the date of payment of additional duty. Consequently, the court dismissed the writ appeal, affirming the rejection of the rebate claim as time-barred under Section 11B of the Central Excise Act, 1944. Case-Laws Central Excise Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344832