Rebate claims submitted within one-year limit of Section 11B, Central Excise Act, 1944, not time-barred. Processing underway.

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....Transfer of rebate claim to proper authority - rebate claims cannot be treated as time barred since it was originally filed before department on 8.9.2019 which is well within the limit period of one year stipulated in section 11B of Central Excise Act, 1944 - CGOVT....