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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