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2018 (4) TMI 57 - AT - Central ExciseRefund claim - time limitation - section 11B of CEA - whether the appellant’s refund is hit by limitation or otherwise? - Held that: - the refund is in respect of the amount which was debited and involved in the litigation which was pending before the adjudicating authority. Therefore, before the adjudication of the demand of cenvat credit, no refund could have arisen. The refund has arisen only after the adjudication order was passed on 31.12.2015 - the period of one year provided under Section 11B should be reckoned from the date of such adjudication order, from the said date, the appellant has filed refund within one year. Refund claim is filed within time limit - appeal allowed - decided in favor of appellant.
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