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2013 (8) TMI 916 - CESTAT BANGALOREExtract: .......luded for limitation. Accordingly, the appellant is directed to approach the authority concerned in Mangalore Commissionerate who shall take the date of filing of refund claim in Bangalore as the date of filing the claim and proceed to decide the matter on that basis. The appeal is disposed of in above terms. (Pronounced and dictated in open court)
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