https://www.taxtmi.com/caselaws?id=276573 The Revision Application challenging the rejection of rebate claims due to time limitation under Section 11B of the Central Excise Act, 1944 was dismissed. The Commissioner upheld the rejection, emphasizing the importance of adhering to the one-year time limit for filing rebate claims. The argument that the submission of ARE-I should be considered as the date of filing the claim was rejected, stressing the necessity of proving actual export of goods within the prescribed period. The judgment underscored the significance of complying with statutory deadlines in excise matters to avoid claim rejections. en-us Fri, 06 Oct 2017 00:00:00 +0530 Wed, 14 Nov 2018 07:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276573 The Revision Application challenging the rejection of rebate claims due to time limitation under Section 11B of the Central Excise Act, 1944 was dismissed. The Commissioner upheld the rejection, emphasizing the importance of adhering to the one-year time limit for filing rebate claims. The argument that the submission of ARE-I should be considered as the date of filing the claim was rejected, stressing the necessity of proving actual export of goods within the prescribed period. The judgment underscored the significance of complying with statutory deadlines in excise matters to avoid claim rejections. Case-Laws Central Excise Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276573