Bombay High Court Dismisses Petitioner's Rebate Claim as Time-Barred Under Section 11B of Central Excise Act — Export Date Determines Limitation Period, Filing of ARE-1 Not a Substitute for Rebate Claim.
29 Mar 2012The petitioner, Everest Flavours Ltd., exported a consignment of 360 drums containing Menthol Crystals to Bangkok on 12 February 2006. The shipping bi...






