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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (12) TMI AT This

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2004 (12) TMI 522 - AT - Central Excise

The Appellate Tribunal CESTAT, New Delhi allowed the appeal as the respondent failed to file a refund claim within six months from the relevant date of the Tribunal order, stating that the time limit provision in Section 11B does not apply to consequential refunds. The impugned order was set aside.

 

 

 

 

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