https://www.taxtmi.com/caselaws?id=49143 A rebate claim for duty-paid goods exported by a person other than the manufacturer must be processed under the procedure applicable to exports of duty-paid stocks outside the factory premises, with the Chief Accounts Officer of the Maritime Collector examining documents through the original collectorate. The proper jurisdiction to decide the claim lay with the Assistant Collector, Calcutta-B Division, and the claim was maintainable before that authority. Once filed before the competent authority, the claim could not be treated as time-barred under Section 11B of the Central Excises & Salt Act, 1944 read with Rule 189 of the Central Excise Rules, 1944. The matter was remitted for rebate to be granted if otherwise in order. en-us Wed, 09 Jun 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49143 A rebate claim for duty-paid goods exported by a person other than the manufacturer must be processed under the procedure applicable to exports of duty-paid stocks outside the factory premises, with the Chief Accounts Officer of the Maritime Collector examining documents through the original collectorate. The proper jurisdiction to decide the claim lay with the Assistant Collector, Calcutta-B Division, and the claim was maintainable before that authority. Once filed before the competent authority, the claim could not be treated as time-barred under Section 11B of the Central Excises & Salt Act, 1944 read with Rule 189 of the Central Excise Rules, 1944. The matter was remitted for rebate to be granted if otherwise in order. Case-Laws Central Excise Wed, 09 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49143