https://www.taxtmi.com/highlights?id=41070 Rebate claim - condition of filing rebate claim within 1 year is squarely applicable to the rebate of duty when dealt [with] by Assistant/Deputy Commissioner of a Division under Rule 18 - Thus Section 11B and Rule 18 are interlinked and Rule 18 is not independent from Section 11B. en-us Tue, 28 Aug 2018 14:13:09 +0530 Tue, 28 Aug 2018 14:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41070 Rebate claim - condition of filing rebate claim within 1 year is squarely applicable to the rebate of duty when dealt [with] by Assistant/Deputy Commissioner of a Division under Rule 18 - Thus Section 11B and Rule 18 are interlinked and Rule 18 is not independent from Section 11B. Highlights Central Excise Tue, 28 Aug 2018 14:13:09 +0530 https://www.taxtmi.com/highlights?id=41070