https://www.taxtmi.com/caselaws?id=434147 Rebate and refund claims filed beyond the one-year statutory limitation under Section 11-B of the Central Excise Act could not be entertained on the basis that export documents were supplied later. The governing framework did not allow enlargement of the limitation period, and there was no legal requirement that filing must await receipt of supporting documents. The alleged delay in obtaining documents was unsupported by satisfactory evidence and involved disputed questions of fact, which were not suitable for writ determination. The time-bar position was also consistent with the Supreme Court precedent relied on by the Revenue, so the rejection of the claims was upheld. en-us Wed, 18 Jan 2023 00:00:00 +0530 Fri, 17 Feb 2023 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434147 Rebate and refund claims filed beyond the one-year statutory limitation under Section 11-B of the Central Excise Act could not be entertained on the basis that export documents were supplied later. The governing framework did not allow enlargement of the limitation period, and there was no legal requirement that filing must await receipt of supporting documents. The alleged delay in obtaining documents was unsupported by satisfactory evidence and involved disputed questions of fact, which were not suitable for writ determination. The time-bar position was also consistent with the Supreme Court precedent relied on by the Revenue, so the rejection of the claims was upheld. Case-Laws Central Excise Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434147