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2010 (8) TMI 502 - CESTAT, CHENNAIRefund claim - The definition of relevant date has been changed by an amendment made in 2007 and the time limit has been prescribed for filing refund arising from an order passed by the Tribunal - The period is prior to the date of such amendment and in any case, the appellants had filed the refund claim even before the order of the Tribunal was passed - Hence, there is no justification whatsoever to hold the refund claim to be time barred. unjust enrichment - Find that the lower appellate authority has given a finding in this regard in favour of the appellants and there is no appeal against such finding, by the department. Hence, allow the appeal of the appellants setting aside the order of the lower appellate authority on the ground of limitation and direct the authorities below to grant consequential benefits to the appellants - The appeal is allowed.
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