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2012 (11) TMI 1079 - CESTAT MUMBAIExtract: .......e the present refund claim was filed much after the six months as prescribed under Notification No. 41/2007 as amended by 32/2008, dated 18-11-2008 claim is clearly time-barred and Commissioner (Appeals) has rightly rejected the appeal. 6. I uphold the impugned Order-in-Appeal and reject the appeal filed by the appellant. (Pronounced in court)
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