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Central Excise - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Denial of rebate claim - Bar of limitation - once the initial ...


Rebate Claims Valid if Filed Within One Year of Export, Even Without Original AREs-1 Copies; Not Time-Barred.

January 20, 2015

Case Laws     Central Excise     CGOVT

Denial of rebate claim - Bar of limitation - once the initial rebate claims filed within 1 year of date of export, although without original/duplicate copies of AREs-1 the same is to be treated as filed on the date when it was initially filed and as such cannot be treated as time barred - CGOVT

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