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Rebate claim not filed within time limit

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(Querist)
09 December 2015 we are manufacturer of excisable goods & we exported goods.due to some misunderstanding we had not filed rebate claim within time limit of 1 year..so please tell me what to do rejected rebate claim...can we agin take credit of duty in RG-23-II?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
10 December 2015 you can reverse the credit which taken and book as expenses or purchase cost

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