https://www.taxtmi.com/caselaws?id=49196 A rebate notification that expressly incorporates the limitation period under Section 11B of the Central Excise Act, 1944 makes that statutory time bar binding on rebate claims filed under the notification. Rule 12 of the Central Excise Rules, 1944 and the notifications issued under it operate as delegated legislation, so the authorities must apply the incorporated limitation as part of the governing framework. Once the notification adopts the statutory deadline, delay cannot be condoned on equitable grounds. The delayed rebate claim was therefore not maintainable, and relief granted earlier was set aside in favour of the Revenue. en-us Mon, 10 Aug 1998 00:00:00 +0530 Thu, 12 Aug 2010 13:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49196 A rebate notification that expressly incorporates the limitation period under Section 11B of the Central Excise Act, 1944 makes that statutory time bar binding on rebate claims filed under the notification. Rule 12 of the Central Excise Rules, 1944 and the notifications issued under it operate as delegated legislation, so the authorities must apply the incorporated limitation as part of the governing framework. Once the notification adopts the statutory deadline, delay cannot be condoned on equitable grounds. The delayed rebate claim was therefore not maintainable, and relief granted earlier was set aside in favour of the Revenue. Case-Laws Central Excise Mon, 10 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49196