Rebate Claim Rejection: Section 11B's Limitation Period Applies Even Without Explicit Mention in Rule 18 or Notification.

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....Rejection of rebate claim - Period of limitation - Merely because there is no reference of Section 11B of the Act either in Rule 18 or in the notification on the applicability of Section 11B of the Act, it cannot be said that the parent statute – Section 11B of the Act shall not be applicable at all, which otherwise as observed hereinabove shall be applicable with respect to rebate of duty claim. - SC....