https://www.taxtmi.com/caselaws?id=49135 The amended rebate notification replaced the earlier reference to the statutory limitation under Section 11B with a self-contained six-month time limit, allowing the proviso to Rule 12 to operate and permit condonation of delay in appropriate cases. The applicable limitation is the one in force when the rebate claim is filed, and a procedural change in limitation ordinarily applies to pending matters unless it extinguishes a vested or already time-barred remedy. Claims still within the six-month period on the date of amendment could be entertained and delay condoned, while claims already barred before the amendment could not be revived. en-us Fri, 28 May 1993 00:00:00 +0530 Thu, 18 Aug 2011 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49135 The amended rebate notification replaced the earlier reference to the statutory limitation under Section 11B with a self-contained six-month time limit, allowing the proviso to Rule 12 to operate and permit condonation of delay in appropriate cases. The applicable limitation is the one in force when the rebate claim is filed, and a procedural change in limitation ordinarily applies to pending matters unless it extinguishes a vested or already time-barred remedy. Claims still within the six-month period on the date of amendment could be entertained and delay condoned, while claims already barred before the amendment could not be revived. Case-Laws Customs Fri, 28 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49135