Rebate claim rejected as filed beyond period of limitation of one year

Sansera Engineering Limited Vs Deputy Commissioner Large Tax (Supreme Court of India)

Supreme Court held that period of limitation prescribed u/s 11B of Central Excise Act, 1944 is to be applied while calculating period of limitation for claiming rebate of duty under rule 18 of the Central Excise Rules, 2002. Rebate claim rejected as filed beyond period of limitation of one year of relevant date

Facts-

The appellant claimed rebate of Rs.

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