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2012 (11) TMI 640 - HC - Central ExciseLimitation - Refund claim - petitioner had supplied aviation fuel to Air India - foreign bound flights such fuel would not attract excise duty - petitioner mistakenly paid the same - petitioner claimed that entire claim was made within the period of limitation. – Held that:- Being a question of fact which would require examination of bulky materials, it would not be appropriate on our part to scan through such documents and to make our final conclusive remarks on the rival contentions. If on availability of evidence on record, it is established that the petitioner has fulfilled the mandatory and substantive requirement of the Rules and the notification, its refund claim should not be defeated on the ground of some procedural infraction or the documents not being supplied in the original at the outset.
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