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2019 (1) TMI 1539 - CESTAT CHANDIGARHRejection of refund claim - rejection on the ground of time bar - Section 11B of the Central Excise Act, 1944 - Held that:- The decision of the Hon’ble Delhi High Court in the case of National Institute of Public Finance and Policy [2018 (8) TMI 1524 - DELHI HIGH COURT] is followed where it is held that for the refund claim of service tax which were not required to pay by the appellant, the provision of Section 11B of the Central Excise Act are not applicable - appeal allowed - decided in favor of appellant.
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