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2014 (1) TMI 1505 - CESTAT NEW DELHIRefund claim - Bar of limitation - Held that:- appellant’s refund claim was maintainable and tax paid by the appellant under misconception of law was to be refunded. For testing eligibility of the appellant, to refund there was no scope left to re-adjudicate on different point. Only under misconception by both sides litigation cropped in to march to Tribunal in second round. Once the claim is maintainable and there is no direction for examining time-bar, nor there was any foundation in show cause notice - Decided in favour of assessee.
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