https://www.taxtmi.com/caselaws?id=393230 The court examined the issues of limitation period for claiming rebate under the Central Excise Act, 1944, and the submission of original documents as per Central Excise Rules, 2002. The petitioners' rebate claim was initially rejected due to a time limitation and failure to submit original documents. The court analyzed the term "annul" in Section 35EE of the Act and found that the Central Government's action amounted to confirming the original order rather than a proper revision. As a result, the impugned order was set aside, and the writ petition succeeded. en-us Thu, 05 Mar 2020 00:00:00 +0530 Tue, 10 Nov 2020 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393230 The court examined the issues of limitation period for claiming rebate under the Central Excise Act, 1944, and the submission of original documents as per Central Excise Rules, 2002. The petitioners' rebate claim was initially rejected due to a time limitation and failure to submit original documents. The court analyzed the term "annul" in Section 35EE of the Act and found that the Central Government's action amounted to confirming the original order rather than a proper revision. As a result, the impugned order was set aside, and the writ petition succeeded. Case-Laws Central Excise Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393230