https://www.taxtmi.com/caselaws?id=286594 The rebate claims filed by the applicant for duty paid export of goods were rejected as time-barred under Section 11B of the Central Excise Act. The Commissioner (Appeals) upheld this decision, determining that the claims were filed after the expiration of one year from the export of goods, making them ineligible. Despite the applicant's argument regarding provisional assessment, it was established that no such assessment had taken place in this case. The relevant date for counting the limitation period remained the date of export. Consequently, the revision application was rejected, affirming the Commissioner (Appeals) decision. en-us Thu, 16 Nov 2017 00:00:00 +0530 Thu, 05 Mar 2020 09:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286594 The rebate claims filed by the applicant for duty paid export of goods were rejected as time-barred under Section 11B of the Central Excise Act. The Commissioner (Appeals) upheld this decision, determining that the claims were filed after the expiration of one year from the export of goods, making them ineligible. Despite the applicant's argument regarding provisional assessment, it was established that no such assessment had taken place in this case. The relevant date for counting the limitation period remained the date of export. Consequently, the revision application was rejected, affirming the Commissioner (Appeals) decision. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286594