Rule 18 Excise Rules: No Time Limit for Rebate Claims; Section 11B Six-Month Limit Not Applicable to Deny Claims.

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....Notification issued under Rule 18 of the Central Excise Rules which prescribes no time limit alone is applicable and Section 11B of Central Excise Act which prescribes 6 months time for claiming rebate would not be applicable to deny the rebate claim of the petitioner - HC....