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2008 (7) TMI 255 - AT - Central ExciseAppellants cannot be considered to have got over the bar of unjust enrichment on the strength of the credit notes issued by them to their buyers after clearance of the goods - refund application originally filed on 29-11-2001, was withdrawn subsequently on 27-2-2002 - a fresh claim was filed only on 7-3-2002 and this was clearly beyond the period of limitation prescribed under Section 11B - this claim cannot be treated as continuation of the original claim inasmuch as the latter was withdrawn
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