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2013 (11) TMI 490 - AT - Central ExciseBar of Limitation – Refund Order - Excess duty paid on final product - Waiver of Pre-deposit - The issue is that the appellant had paid excess duty on their final product by including the transportation charges in the assessable value of their goods - Held that:- The demand having been issued by invoking longer period of limitation is clearly barred - the appellant filed a refund claim along with the statement, which are verified and refund orders were issued - The refund orders have not been challenged by the Revenue and have attained finality – thus issuance of show cause notice by invoking longer period of limitation is not in accordance with law – unconditional stay granted.
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