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2012 (5) TMI 113 - HC - Central ExciseWhether the Tribunal was justified in holding that limitation was not applicable in respect of refund of deposit made by the respondents - Held that: in the present case, refund claim was filed by the assessee even before the appeal filed by the Revenue was disposed of by the First Appellate Authority. In these circumstances, the decision of the Tribunal in holding that the assessee was entitled to the refund of pre-deposit and rejecting the contention of the revenue that the claim of the assessee was time barred cannot be faulted - Decided in favor of the assessee
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