https://www.taxtmi.com/caselaws?id=276765 The Revision Application against the rejection of a rebate claim for the export of prefabricated telecom shelter and accessories, amounting to &8377; 2,14,146, was denied by the Deputy Commissioner and upheld by the Commissioner (Appeals). The dispute centered on the interpretation of relevant dates for filing the claim under Section 11B of the Central Excise Act, 1944. Despite the applicant's arguments regarding export dates and subsequent permissions, the claim was time-barred as it was filed beyond the statutory limitation period. The Revision Application was ultimately rejected, emphasizing the importance of adhering to prescribed time limits for rebate claims. en-us Wed, 15 Nov 2017 00:00:00 +0530 Sat, 17 Nov 2018 07:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276765 The Revision Application against the rejection of a rebate claim for the export of prefabricated telecom shelter and accessories, amounting to &8377; 2,14,146, was denied by the Deputy Commissioner and upheld by the Commissioner (Appeals). The dispute centered on the interpretation of relevant dates for filing the claim under Section 11B of the Central Excise Act, 1944. Despite the applicant's arguments regarding export dates and subsequent permissions, the claim was time-barred as it was filed beyond the statutory limitation period. The Revision Application was ultimately rejected, emphasizing the importance of adhering to prescribed time limits for rebate claims. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276765