https://www.taxtmi.com/caselaws?id=778667 Notification No. 20/2007-CE required a manufacturer seeking special rebate or rate to apply in writing to the Commissioner by 30 September of the relevant financial year, with only a further 30-day condonable period. No provision in the notification made an eligibility certificate a prerequisite for filing that application, and prior refund claims had been filed without waiting for such a certificate. A communication dated 14/05/2010 was treated only as an intimation of eligibility, not the required certificate. The application filed on 24/05/2010 was therefore beyond the prescribed time and was rightly rejected as time-barred. 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 Notification No. 20/2007-CE required a manufacturer seeking special rebate or rate to apply in writing to the Commissioner by 30 September of the relevant financial year, with only a further 30-day condonable period. No provision in the notification made an eligibility certificate a prerequisite for filing that application, and prior refund claims had been filed without waiting for such a certificate. A communication dated 14/05/2010 was treated only as an intimation of eligibility, not the required certificate. The application filed on 24/05/2010 was therefore beyond the prescribed time and was rightly rejected as time-barred. Case-Laws Central Excise Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778667