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2013 (6) TMI 932 - CESTAT NEW DELHIExtract: .......of payment of duty. We cannot change the said relevant date prescribed in the notification and cannot step into shoes of legislation. As such, we are of the view that refund having been filed beyond the period of limitation of one year is barred by limitation. The impugned orders are accordingly upheld and appeal rejected. (Pronounced in the Court)
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