Rebate claim rejected due to time limits; Rule 18 and Section 11-B confirm no extension beyond prescribed period.

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....Rebate claim - rejection on the ground of time limitation - It is contended that no time limit has been prescribed for filing a rebate claim under Rule 18 of Rules and Section 11-B of the Act is not applicable to the Notification No.19/2004/CE(NT) - The contention rejected - Period of limitation cannot be exceed beyond section 11-B....