https://www.taxtmi.com/caselaws?id=43766 The limitation period for a rebate claim was governed by Section 11B of the Central Excises and Salt Act, 1944, not by the rebate notification issued under Rule 12 of the Central Excise Rules, 1944. Clause V of the notification only required the claim to be filed within the statutory period and did not create or extend limitation. The proviso permitting waiver of notification conditions could not override a limitation fixed by the parent statute, so the Collector had no power to waive delay. The rebate claim remained time-barred and rejection on limitation was sustained. en-us Tue, 01 Feb 1994 00:00:00 +0530 Mon, 21 Jun 2010 09:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43766 The limitation period for a rebate claim was governed by Section 11B of the Central Excises and Salt Act, 1944, not by the rebate notification issued under Rule 12 of the Central Excise Rules, 1944. Clause V of the notification only required the claim to be filed within the statutory period and did not create or extend limitation. The proviso permitting waiver of notification conditions could not override a limitation fixed by the parent statute, so the Collector had no power to waive delay. The rebate claim remained time-barred and rejection on limitation was sustained. Case-Laws Central Excise Tue, 01 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43766