M/S.SAHAKARI KHAND UDYOG MANDAL LTD. vs COMMISSIONER OF CENTRAL EXCISE &CUSTOMS

The Supreme Court upheld the decision of the Customs Excise and Gold (Control) Appellate Tribunal regarding the rejection of a rebate claim under the Central Excise and Salt Act, 1944. The Court found that the claim was time-barred under Section 11B of the Act as it was filed beyond the six-month limit. Additionally, the Court ruled that the appellant was not entitled to the full claimed amount due to discrepancies in the sale of sugar as levy and free sale sugar, affirming the lower authority's calculation of the permissible rebate.