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2014 (2) TMI 1101 - HC - Central ExciseDenial of refund claim of predeposit - Clearance of goods in excess of the limit prescribed - Exemption Notification No.08/2003-CE dated 01.03.2003 - Section 11A(2B) - exteneded period of limitation - Held that:- revenue department’s argument stems from its understanding that the refund claim was not tenable in view of Section 11A(2B) and that the demand could have been made during the extended period by virtue of Section 11A without issuing a notice. However, a careful reading of the appeal grounds would indicate that the plea of the assessee was that the facts found were not such so as to indicate fraud or misrepresentation as to attract the main provisions of Section 11A. Viewed from that perspective, there is no infirmity with the findings of the orders of the Tribunal. No substantial question of law arises - Decided against Revenue.
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