Section 11B Central Excise Act’s limitation period applicable to claims for rebate of duty under Rule 18 of the Central Excise Rules, 2002: SC
Supreme Court observed that if it is accepted that the period of limitation prescribed under Section 11B of the Act shall not be applicable with respect to claim for rebate of duty as there is no mention of Section 11B of the Act either in Rule 18 or in the notification dated 6.9.2004, then there will not be any period of limitation for making an application for rebate of duty.