Limitation Period U/Section 11B Central Exercise Act applicable to claims for rebate of duty U/Rule 18 Central Excise Rules
01 Dec 2022 00:02 AM IST
The Supreme Court in the case Sansera Engineering Limited vs Deputy Commissioner, Large Tax Payer Unit, Bengaluru observed and has held that while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation which is being prescribed under Section 11B of
