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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Rebate of Central Excise Duty - time limit - Late receipt of ...

Case Laws     Central Excise

December 9, 2019

Rebate of Central Excise Duty - time limit - Late receipt of Export Promotion (EP) copy of the Shipping Bill - There is no provision u/s 11B which permits relaxation of this stipulated one year time limit, refund was rightly rejected since filing beyond one year.

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