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2015 (3) TMI 599 - CESTAT NEW DELHIDenial of refund claim - Bar of limitation - Unutilized CENVAT Credit - appellant has not filed hard copy of the refund claim filed (electronically) - Held that:- Appellant has been filed refund claim electronically in time. As this refund claim was filed electronically within time limit prescribed as per Section 11B of the Act and as held by this Tribunal in the case of NCS Pearson India Pvt Ltd. [2015 (3) TMI 439 - CESTAT NEW DELHI], I hold that date of filing of refund claim electronically should be considered as date of filing of refund claim. I find that the in the Impugned order refund claim has not been considered on merits. Therefore, impugned order is set aside and matter remanded to the adjudicating authority to consider the refund claim on merits being filed within time - Decided in favour of assessee.
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