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2011 (8) TMI 898 - CESTAT, NEW DELHIDemand - Time limitation - Supreme Court in the case of CCE v. M.M. Rubber Co. reported in (1991 -TMI - 42988 - SUPREME COURT OF INDIA), wherein in para 13 of the judgment, Hon’ble Supreme Court has held that Courts have uniformly laid down as a rule of law that for seeking the remedy, the limitation starts from the date on which the order was communicated to a party or the date on which it was pronounced or published under such circumstances that the parties affected by it have a reasonable opportunity of knowing of passing of the order and what it contains, that the knowledge of the party affected by such a decision, either actual or constructive is thus an essential element which must be satisfied before the decision can be said to have been concluded and binding on him, and that in view of this, it is the date of communication which has to be treated as the relevant date for counting limitation period and since the order had been received on 27-1-2007 and the refund claim has been filed on 24-1-08 and the same was within time - Decided in favor of the assessee by way od remand
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