https://www.taxtmi.com/caselaws?id=410410 The court concluded that the appellant's rebate claims were time-barred as they were filed beyond the one-year period prescribed under Section 11B of the Central Excise Act, 1944. The court upheld the learned Single Judge's decision, dismissing the appeals as there was no justification to deviate from the statutory time limit. The court clarified that the 2016 notification did not alter the existing legal framework but merely reiterated the time limit already established by Section 11B. Consequently, both appeals were dismissed for lack of merit. en-us Fri, 23 Jul 2021 00:00:00 +0530 Mon, 14 Feb 2022 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410410 The court concluded that the appellant's rebate claims were time-barred as they were filed beyond the one-year period prescribed under Section 11B of the Central Excise Act, 1944. The court upheld the learned Single Judge's decision, dismissing the appeals as there was no justification to deviate from the statutory time limit. The court clarified that the 2016 notification did not alter the existing legal framework but merely reiterated the time limit already established by Section 11B. Consequently, both appeals were dismissed for lack of merit. Case-Laws Central Excise Fri, 23 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410410