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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Period of filing of rebate claim under Section 11B - Even though ...


High Court Confirms Rebate Claim Validity; Filing Date u/s 11B Upheld Despite Initial Document Return.

August 8, 2013

Case Laws     Central Excise     HC

Period of filing of rebate claim under Section 11B - Even though certain documents filed along with the rebate claim application had been returned to the petitioner, it cannot be said that the rebate claim application had not been filed on 5-11-2007. - date of shipment was made only on 23-12-2008 - rebate allowed - HC

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