https://www.taxtmi.com/caselaws?id=407019 The High Court ruled in favor of the petitioner, holding that the rebate claim for central excise duty paid on exported goods should not be barred by the limitation period under Section 11B of the Central Excise Act. The Court emphasized that procedural delays caused by the Customs Department should not disadvantage the claimant, and the amendment linking rebate claims to Section 11B was not applicable to the petitioner's transactions. The Court quashed the order rejecting the rebate claim and instructed the authorities to process and sanction the claim within 12 weeks. en-us Tue, 06 Apr 2021 00:00:00 +0530 Wed, 28 Apr 2021 11:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407019 The High Court ruled in favor of the petitioner, holding that the rebate claim for central excise duty paid on exported goods should not be barred by the limitation period under Section 11B of the Central Excise Act. The Court emphasized that procedural delays caused by the Customs Department should not disadvantage the claimant, and the amendment linking rebate claims to Section 11B was not applicable to the petitioner's transactions. The Court quashed the order rejecting the rebate claim and instructed the authorities to process and sanction the claim within 12 weeks. Case-Laws Central Excise Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407019