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1994 (11) TMI 145 - SC - Central ExciseRefund - Limitation - refund application filed under Rule 11 read with Rule 173J and sought its remedy under the Statute - Held that: - the refund claim filed before departmental authorities are to be governed by the time limit provided under the statute and the general law of limitation invoked by various High Courts under their extra-ordinary jurisdiction is inapplicable to the cases where the refund obligations has been moved before the Revenue authorities. Since the appellant had filed an application under Rule 11 read with Rule 173J and sought its remedy under the Statute it was bound by the limitation provided under the Act and the Rules. Appeal dismissed.
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