This document contains the full judgement from the Supreme Court of India in the case of Sansera Engineering Limited versus the Deputy Commissioner, Large Tax Payer Unit, Bengaluru. It details the legal arguments and the court's decision regarding a claim for rebate of duty, specifically addressing the applicability of the limitation period under Section 11B of the Central Excise Act, 1944. This judgement is essential for legal professionals, businesses involved in excise duty, and anyone interested in tax law precedents.