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2013 (12) TMI 168 - AT - Central ExciseRefund claim u/s 11B of the Central Excise Act – Claim time barred - Held that:- The refund claim filed by the respondent on 28/10/2010 is beyond one year from the date of pronouncement of the Final Order of the Tribunal - The statute does not provide for condonation of any delay, however marginal it may be - The law made by the Parliament is supreme and has to be given full effect to – Following Dena Snuff (P) Ltd. Vs. CCE, Chandigarh [2003 (9) TMI 84 - SUPREME COURT OF INDIA] - The protest is irrelevant inasmuch as the refund claim filed by the respondent is consequential to a Final Order passed by the Tribunal and there is a specific definition of ‘relevant date’ in factual situation wherein the period of limitation should run from the date of such Final Order - This mandate of law is irresistible and no amount of protest can help the claimant to get over it – Order set aside – Decided in favour of Revenue.
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