https://www.taxtmi.com/caselaws?id=365978 The rebate claims rejection under Central Excise Rules, 2002 was upheld due to the failure to establish a direct linkage between the exported goods and duty-paid goods, as required by Notification No. 19/2004-C.E. (N.T.). The rejection was also based on the time limitations outlined in Section 11B of the Central Excise Act, emphasizing the need to file refund applications within one year from the relevant date. The decision to dismiss the revision applications was supported by detailed analysis and legal precedents. en-us Thu, 07 Dec 2017 00:00:00 +0530 Mon, 27 Aug 2018 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365978 The rebate claims rejection under Central Excise Rules, 2002 was upheld due to the failure to establish a direct linkage between the exported goods and duty-paid goods, as required by Notification No. 19/2004-C.E. (N.T.). The rejection was also based on the time limitations outlined in Section 11B of the Central Excise Act, emphasizing the need to file refund applications within one year from the relevant date. The decision to dismiss the revision applications was supported by detailed analysis and legal precedents. Case-Laws Central Excise Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365978