Court Rules No One-Year Limit on Export Services Rebate Claims; Rejection of Time-Barred Claims Overturned.

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....Refund - period of limitation - export of services - the rebate scheme under the said rules is a self-contained scheme and it nowhere invites the condition of one year for filing the application for rebate. - rejection of the appellants rebate claim on the ground of time-bar is not sustainable - AT....