https://www.taxtmi.com/caselaws?id=431445 The court dismissed the writ petition challenging the rejection of a rebate claim for goods exported during specific periods, citing the settled legal position that the limitation period under Section 11B of the Central Excise Act applies to rebate claims under Rule 18. The court referred to a recent Supreme Court judgment affirming the rejection of claims beyond the prescribed period. Consequently, the petitioner's argument that the limitation period should not apply retrospectively was not accepted, leading to the dismissal of the petition. en-us Thu, 08 Dec 2022 00:00:00 +0530 Wed, 14 Dec 2022 09:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431445 The court dismissed the writ petition challenging the rejection of a rebate claim for goods exported during specific periods, citing the settled legal position that the limitation period under Section 11B of the Central Excise Act applies to rebate claims under Rule 18. The court referred to a recent Supreme Court judgment affirming the rejection of claims beyond the prescribed period. Consequently, the petitioner's argument that the limitation period should not apply retrospectively was not accepted, leading to the dismissal of the petition. Case-Laws Central Excise Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431445