https://www.taxtmi.com/caselaws?id=783922 The dominant issue was whether the limitation period in unamended s.11B of the Central Excise Act, 1944 applies to a rebate claim under r.18 of the Central Excise Rules, 2002. Relying on SC authority holding that s.11B governs rebate claims and mandates filing within one year, the HC held the claimant's rebate application was admittedly beyond one year and was therefore time-barred. The rejection order was upheld and the writ petition was dismissed. en-us Mon, 15 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783922 The dominant issue was whether the limitation period in unamended s.11B of the Central Excise Act, 1944 applies to a rebate claim under r.18 of the Central Excise Rules, 2002. Relying on SC authority holding that s.11B governs rebate claims and mandates filing within one year, the HC held the claimant's rebate application was admittedly beyond one year and was therefore time-barred. The rejection order was upheld and the writ petition was dismissed. Case-Laws Central Excise Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783922