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Delhi High Court: Rebate Claim under Section 11B to be Filed within 1 Yr from Date of Export of Goods - (18 Dec 2019)

EXCISE

Delhi High Court has ruled that a rebate claim under Section 11B of Central Excise Act, 1944 is required to be filed within one year of the export of goods contrary to the views expressed by other High Courts which rule the period of limitation to start from the date of availability of Export Promotion copy of shipping bills.

Tags : DELHI HIGH COURT   REBATE CLAIM  

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