15 April 2024


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SC: Limitation Period U/S 11B Central Excise Act Applicable to Claims for Rebate of Duty - 30.11.2022

Supreme Court held that while making claim for rebate of duty under Rule 18 of Central Excise Rules, 2002, period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall be applicable.

Tags : Supreme Court Excise Rule Limitation

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