2025 (12) TMI 1462

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.... P. No. 26600 of 2023 - -<br>Central Excise<br>Hon&#39;ble Mr. Justice Abdul Quddhose For the Petitioner : Mr. Manimaran For the Respondents : Mr. M. Santhanaraman Senior Standing Counsel ORDER The issue that arises for consideration in this writ petition is whether the time limit prescribed in Section 11-B of the Central Excise Act, 1944 (in short 'the Act') applies to the case of the....

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.... of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods- (i) If the goods were exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) If the goods are by land, the date on....

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.... 24-04-16 &nbsp; Total amount 33,61,434/- &nbsp; 4. Since the claim for rebate has been made beyond the period of one year as seen from the tabular column referred to supra, the said claim has been rightly rejected under the impugned order, since the same has been made beyond the period of one year as prescribed u/s 11-B of the unamended Act. 5. Though the learned counsel for ....