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2018 (7) TMI 2200 - CESTAT KOLKATARefund claim - time limitation - refund was claimed after a period of 6 years - HELD THAT:- Hon’ ble Guwahati High Court in the case of VERNERPUR TEA ESTATE OWNED BY CACHAR NATIVE JOINT STOCK CO. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SHILLONG [2018 (2) TMI 1883 - GAUHATI HIGH COURT] has decided the issue, where the Tribunal’s order was set aside and claim of the assessee for refund after six years was allowed with the cost of ₹ 1000/-. It appears that the issue is identical where the refund claim was rejected being time barred by more than 6 (six) years. But in the case of Vernerpur Tea Estate & Ors. the Hon’ ble Guwahati High Court has condoned the delay and allowed the claim of the assessee with cost - By following the ratio as laid down by the Hon’ble Jurisdictional High Court, the impugned orders are set aside and claim of the appellants regarding refund is allowed. Appeal allowed.
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