Rebate claims on exported goods u/r 18 must follow Section 11B's time limit in Central Excise Act, 1944.

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....Claim of rebate (refund) - Export of goods - Period of limitation - while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall have to be applied and applicable - HC....