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2009 (10) TMI 655 - AT - Central ExciseRefund of unutilised Modvat credit due to export of entire production by 100% EOU - time limitation - Held that: - the strict law of limitation provided in Section 11B of the Central Excise Act would not apply to the claim of refund claimed pursuant to notification issued under Rule 57F. It is in our opinion procedural in nature rather than mandatory - refund allowed - appeal allowed - decided in favor of appellant.
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