Supreme Court · 2022 INSC 1234 · Decided 29 November 2022
Sansera Engineering Limited v. Deputy Commissioner, Large Tax Payer Unit, Bengaluru
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1234 · [2022] 9 S.C.R. 709
- Case number
- CIVIL APPEAL No. 8717/2022
- Decided
- 29 November 2022
- Bench
- M.R. SHAH, M.M. SUNDRESH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11B
Headnote
Central Excise Act, 1944: s.11B - Rebate of duty of excise - Limitation - Appellant, manufacturer of excisable goods exported goods on payment of excise duty between August, 2015 and October, 2015 and filed claims for rebate of duty on 10.02.2017 and 14.02.2017 u/r.18 of 2002 - Claims rejected as barred by time provided u/s.11B of the Act - Challenge against - Held: As per explanation (A) to s.11B, 'refund' includes rebate of duty of excise - Therefore, s.11B shall be applicable with respect to claim for rebate of duty also
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