Rebate under rule 18 read with notification no.19

This query is : Resolved 

15 February 2017 Dear Sir/Madam,

Can we file the rebate claim under rule 18 after one year or it will be rejected for time barred as per section 11B of CE Act, 1944.

16 February 2017 The time limit for refund is after payment within one year. The limitation of one year for claiming refund does not apply where any duty has been paid under protest.


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