Rebate Claim Rejection Unfounded: No Time Limit Set by Rule 18 of Central Excise Rules 2002 for Filing Claims.

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....Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the notification issued thereunder. The said notification does not provide any period of limitation for a claim for rebate. The rejection of the petitioner's claim for rebate, therefore, is not well founded. - HC....