https://www.taxtmi.com/caselaws?id=764474 Gujarat HC quashed rejection of rebate claim under Export Rules and Notification No.11/2005. Petitioner's claim was denied on limitation grounds under section 1B of Central Excise Act, 1944, despite authority's loss of documents. Court held petitioner cannot be denied legally entitled rebate due to authority's document loss. Matter remanded to Principal Commissioner CGST for fresh adjudication within twelve weeks of document submission. Petition allowed emphasizing substantial rights cannot be denied without verification and natural justice. en-us Thu, 02 Jan 2025 00:00:00 +0530 Sat, 11 Jan 2025 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764474 Gujarat HC quashed rejection of rebate claim under Export Rules and Notification No.11/2005. Petitioner's claim was denied on limitation grounds under section 1B of Central Excise Act, 1944, despite authority's loss of documents. Court held petitioner cannot be denied legally entitled rebate due to authority's document loss. Matter remanded to Principal Commissioner CGST for fresh adjudication within twelve weeks of document submission. Petition allowed emphasizing substantial rights cannot be denied without verification and natural justice. Case-Laws Central Excise Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764474