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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Rebate claim - condition of filing rebate claim within 1 year is ...


Rebate Claims u/r 18: Must File Within One Year, Comply with Section 11B Procedures.

August 28, 2018

Case Laws     Central Excise     CGOVT

Rebate claim - condition of filing rebate claim within 1 year is squarely applicable to the rebate of duty when dealt [with] by Assistant/Deputy Commissioner of a Division under Rule 18 - Thus Section 11B and Rule 18 are interlinked and Rule 18 is not independent from Section 11B.

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