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2015 (10) TMI 1938 - CESTAT MUMBAIDenial of refund claim - Section 11B - Bar of limitation - Held that:- amount deposited by the appellant in the year 1997 was in dispute and the same has been attained finality by the order, dated 31-10-2001 and the refund claim has been filed on 3-12-2001. Therefore, the refund claim filed by the appellant in consequence to the order, dated 31-10-2001 is within time as prescribed under Section 11B of the Central Excise Act, 1944. Therefore, the impugned order deserves no merit and the same is set aside. - Decided in favour of assessee.
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