https://www.taxtmi.com/caselaws?id=389294 The Court upheld the rejection of the rebate claims as time-barred under Section 11-B of the Central Excise Act, dismissing the writ petitions. It determined that Section 11-B's time limits apply to rebate claims, even if a Notification, such as No.19/2004, does not specify time limits. The Court emphasized the precedence of statutory provisions over subordinate legislation, aligning with recent judgments, including one from the Apex Court, which underscored the necessity of adhering to Section 11-B's time limits for all rebate claims. The decision reinforced the importance of statutory time limits in the context of rebate claims under the Central Excise Rules. en-us Fri, 22 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389294 The Court upheld the rejection of the rebate claims as time-barred under Section 11-B of the Central Excise Act, dismissing the writ petitions. It determined that Section 11-B's time limits apply to rebate claims, even if a Notification, such as No.19/2004, does not specify time limits. The Court emphasized the precedence of statutory provisions over subordinate legislation, aligning with recent judgments, including one from the Apex Court, which underscored the necessity of adhering to Section 11-B's time limits for all rebate claims. The decision reinforced the importance of statutory time limits in the context of rebate claims under the Central Excise Rules. Case-Laws Central Excise Fri, 22 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389294