Central Excise Duty rebate claim filed after expiry of 1 year from export date is ineligible

Orient Micro Abrasives Limited Vs Union of India & ANR (Delhi High Court) Clearly, the submission of the ARE-1 is anterior to the filing of the rebate claim and the date of submission of the said application cannot, therefore, be treated as the date of filing of the rebate claim. Mr. Sachdev was unable to draw our attention to any statutory provision, or judicial authority, enabling the date of submission of the ARE-1 application to be treated as the date of filing of the rebate claim. Periods of limitation, stipulated in taxing statutes, are sacrosanct. It is settled, as far back as in C...