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2018 (8) TMI 1801 - AT - Central ExciseRefund of duty paid - time limitation - HELD THAT:- The Learned Counsel for the assessee has relied upon the decision of the Hon’ble Guwahati High Court in Central Excise Appeal No. 11/2016 order dated 20/02/2018 [.1753192.] wherein it has been held that The appellant having been once found to be eligible for exemptions and refund of duty paid, denial of benefit of exemption and refund on the ground of delay, in our considered opinion, will cause grave injustice which cannot be permitted. Appeal allowed - decided in favor of appellant.
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