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2005 (6) TMI 447 - AT - Central ExciseExtract: .......de by the person who was borne by the duty subsequent to the claim of the person who paid the duty, the time-limit should be considered from the date of first application made by M/s. Godrej, is not acceptable. The provisions of law under Section 11B is very clear on this issue. We, therefore, see no merit in the appeal and is accordingly rejected.
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