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2016 (9) TMI 1411 - AT - Central ExciseRefund of penalty - time limitation - Section 11B of the Central Excise Act, 1944 - Held that: - Section 11B ibid deals with filing of refund application in respect of Central Excise duty. Since there is no specific mention about refund of penalty in Section 11B ibid, the time limit prescribed therein would not have any application for sanction of such refund amount - refund of penalty allowed - appeal allowed - decided in favor of appellant.
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