Time-limit to apply for excise duty refund doesn't apply to rebate claims under Rule 18 of Excise

Excise & Customs : Rule 18 of Central Excise Rules, 2002 is to be construed independently and same, by itself, does not stipulate a period of limitation; hence, time-limit of section 11B of Central Excise Act, 1944 cannot apply to rebate claims under said rule 18