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2012 (8) TMI 1090 - HC - Central ExciseRefund of amount of duty paid which was not liable to be paid - rejection on the ground of Time Limitation - Section 11B of the Central Excise Act, 1944 - Held that:- It is not in dispute that three refund claims with which we are concerned, were filed beyond the period prescribed under Section 11B of the Act. That being the position, in our opinion, the Departmental Authorities committed no error in rejecting such refund claims. Merely, because the incidence of duty was not passed on to the consumer, cannot be the sole ground on which Refund Applications must be allowed. Petition dismissed - decided against petitioner.
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