Central Excise - Whether time-limit for filing rebate claim under Rule 12(1) of Central Excise Rules, 1994 can be relaxed- Regarding.

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.... under Rule 12(1) of Central Excise Rules, 1994 can be relaxed- Regarding. Attention in invited to proviso to sub-rule 1 of Rule 12 of Central Excise Rules,1944 whereby the Commissioner of Central Excise can relax all or any of the conditions of any notification issued under this rule if he is satisfied that the goods have actually been exported and records the reasons in writing. A doubt has ar....