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2015 (10) TMI 1323 - AT - Central ExciseDenial of rebate claim - Bar of limitation - Held that:- The contention of the learned AR is not acceptable in the light of report submitted by the Range officer dated 22-9-2010 confirming that refund claim has been filed within time. Therefore, the submissions of learned AR that rebate claim is not bearing the name of the officer receiving the rebate claim and has not put any stamp is not acceptable. I further observed that lot of correspondence has been exchanged. I have seen in the past 6 years and in almost every document received by the departmental officer has no name and is unstamped. Therefore, the contention of the learned AR is not factual. Moreover the fact is on record that they have filed rebate claim which has been confirmed by the Range Superintendent. Therefore, I hold that rebate claim was filed within time and impugned order is not sustainable in the eyes of law - Decided in favour of assessee.
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