Supreme Court Dismisses Manufacturer's Appeal in Rebate Claim Case Due to Limitation Under Section 11B of Central Excise Act. Rebate of duty on exports is governed by the limitation period prescribed under Section 11B, as 'refund' includes 'rebate' under Explanation (A) to that section....
The appellant, Sansera Engineering Limited, a manufacturer of excisable goods, exported goods between August 2015 and October 2015 and filed claims for rebate of excise duty paid on those exports on 1...




