delhi high court
Case BriefsHigh Courts

“The fact that a particular packing machine is operated only for few days during the month does not result in the duty liability being proportionately reduced or enhanced.”

supreme court
Case BriefsSupreme Court

Supreme Court observed that if it is accepted that the period of limitation prescribed under Section 11B of the Act shall not be applicable with respect to claim for rebate of duty as there is no mention of Section 11B of the Act either in Rule 18 or in the notification dated 6.9.2004, then there will not be any period of limitation for making an application for rebate of duty.