https://www.taxtmi.com/caselaws?id=384128 The court held that rebate claims are not subject to the limitation period under Section 11B of the Central Excise Act, 1944. It emphasized the special nature of the rebate scheme under Notification No. 19/2004 and ruled that the subsequent amendment by Notification No. 18 of 2016 applies prospectively. The court agreed with the petitioner's argument that rebate claims should be governed by their own special provisions, distinct from the general limitation period. As a result, the court allowed the writ petition, directing the original authority to take necessary action within three months. en-us Wed, 03 Jul 2019 00:00:00 +0530 Wed, 08 Jan 2020 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384128 The court held that rebate claims are not subject to the limitation period under Section 11B of the Central Excise Act, 1944. It emphasized the special nature of the rebate scheme under Notification No. 19/2004 and ruled that the subsequent amendment by Notification No. 18 of 2016 applies prospectively. The court agreed with the petitioner's argument that rebate claims should be governed by their own special provisions, distinct from the general limitation period. As a result, the court allowed the writ petition, directing the original authority to take necessary action within three months. Case-Laws Central Excise Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384128