https://www.scconline.com/blog/post/2022/12/01/section-11b-central-excise-act-limitation-period-applicable-to-claim-for-rebate-on-duty-under-rule-18-central-excise-rules-supreme-court-taxation-interpretation-explained-legal-research-updates-news/
Section 11B Central Excise Act's limitation period applicable to claims for rebate of duty under Rule 18 of the Central Excise Rules, 2002: SCĀ