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2013 (9) TMI 848 - HC - Central ExciseRefund claim - Section 11B - Held that:- The impugned order shows that claim of the petitioner has been declined being time barred. Such question as to whether the claim is time barred or not is a question of fact - Therefore, it should be decided by the Appellate Authority in the first instance rather than to invoke the writ jurisdiction of this Court - Decided against assessee.
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