https://www.taxtmi.com/caselaws?id=778667 The HC affirmed that notification No.20/2007-CE requires an application for special rebate by 30 Sept of the relevant year (with 30-day condonation), and held no provision makes issuance of an Eligibility Certificate a precondition for fixation of the 65% special rebate. The appellant failed to file the requisite claim for 2009-10 by the deadline and could not show any bar preventing direct application for fixation. Consequently the HC declined to interfere with the respondent's and tribunal's decisions and dismissed the appeal. en-us Thu, 18 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778667 The HC affirmed that notification No.20/2007-CE requires an application for special rebate by 30 Sept of the relevant year (with 30-day condonation), and held no provision makes issuance of an Eligibility Certificate a precondition for fixation of the 65% special rebate. The appellant failed to file the requisite claim for 2009-10 by the deadline and could not show any bar preventing direct application for fixation. Consequently the HC declined to interfere with the respondent's and tribunal's decisions and dismissed the appeal. Case-Laws Central Excise Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778667