No extension beyond limitation period under Central Excise Act for refund applications  

Mehrul Industries (India) Vs Union Of India (Rajasthan High Court)

Central Excise Act and the rules framed thereunder, do not contemplate extension of time beyond the period of limitation for entertaining applications for refund of duty and interest rebate claims, which have to be submitted within a period of one year as stipulated under Section 11-B of the Central Excise Act. Plea advanced by the petitioner’s counsel that his client was genuinely and bonafidely prevented from filing the refund applications as the relevant

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