Supreme Court of India · 2022-11-29
SANSERA ENGINEERING LIMITED vs DEPUTY COMMISSIONER
- Citation / case number
- SC 2022/1918
- Court
- Supreme Court of India
- Petitioner
- SANSERA ENGINEERING LIMITED
- Respondent
- DEPUTY COMMISSIONER
- Author
- HON'BLE MR. JUSTICE M.R. SHAH
- Bench
- HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE M.R. SHAH
Judgment text excerpt
The Supreme Court upheld the High Court's dismissal of Sansera Engineering Limited's appeal regarding the rejection of their rebate claims under the Central Excise Act, 1944. The court found that the claims were barred by the limitation period specified in Section 11B of the Act. The ruling emphasized the importance of adhering to statutory timelines for rebate claims in excise matters.