https://www.taxtmi.com/caselaws?id=430932 The Court held that the period of limitation under Section 11B of the Central Excise Act, 1944 applies to rebate claims under Rule 18 of the Central Excise Rules, 2002. The appellant's claims were rejected for being beyond the one-year limitation period. The Court dismissed the appeal, affirming the decisions of lower authorities and the High Court. The judgment emphasizes the significance of complying with statutory limitation periods and interpreting subordinate legislation in a manner consistent with the parent statute. en-us Tue, 29 Nov 2022 00:00:00 +0530 Sat, 18 Feb 2023 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430932 The Court held that the period of limitation under Section 11B of the Central Excise Act, 1944 applies to rebate claims under Rule 18 of the Central Excise Rules, 2002. The appellant's claims were rejected for being beyond the one-year limitation period. The Court dismissed the appeal, affirming the decisions of lower authorities and the High Court. The judgment emphasizes the significance of complying with statutory limitation periods and interpreting subordinate legislation in a manner consistent with the parent statute. Case-Laws Central Excise Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430932