https://www.taxtmi.com/caselaws?id=434430 Section 11B of the Central Excise Act, 1944 is treated as the substantive limitation provision for refund and rebate claims, with the relevant date linked to the export-related event contemplated by the statute. A subordinate notification or rules made under the Act cannot override or curtail that statutory limitation period, but must operate only in aid of the parent statute. The analysis follows the binding Supreme Court principle on the applicability of Section 11B to rebate and refund claims, so the notification-based time limit cannot displace the statutory rule. en-us Wed, 22 Feb 2023 00:00:00 +0530 Fri, 24 Feb 2023 09:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434430 Section 11B of the Central Excise Act, 1944 is treated as the substantive limitation provision for refund and rebate claims, with the relevant date linked to the export-related event contemplated by the statute. A subordinate notification or rules made under the Act cannot override or curtail that statutory limitation period, but must operate only in aid of the parent statute. The analysis follows the binding Supreme Court principle on the applicability of Section 11B to rebate and refund claims, so the notification-based time limit cannot displace the statutory rule. Case-Laws Service Tax Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434430