https://www.taxtmi.com/caselaws?id=286596 The Government upheld the Order-in-Appeal, dismissing the revision application filed by the Commissioner of Central Excise, Noida. It was determined that the rebate claims were originally filed within the limitation period, and the reliance on Explanation B (ec) of Section 11B was deemed unwarranted as the claims were not new and had been previously allowed by the Commissioner (Appeals). The rejection of the claims by the Assistant Commissioner was considered unjustified, leading to the dismissal of the Revision Application. en-us Mon, 03 Dec 2018 00:00:00 +0530 Thu, 05 Mar 2020 09:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286596 The Government upheld the Order-in-Appeal, dismissing the revision application filed by the Commissioner of Central Excise, Noida. It was determined that the rebate claims were originally filed within the limitation period, and the reliance on Explanation B (ec) of Section 11B was deemed unwarranted as the claims were not new and had been previously allowed by the Commissioner (Appeals). The rejection of the claims by the Assistant Commissioner was considered unjustified, leading to the dismissal of the Revision Application. Case-Laws Central Excise Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286596