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2016 (9) TMI 1017 - AT - Central ExcisePeriod of limitation - Refund claim - duty paid on discounts which were passed subsequent to the clearance of the goods from the depots - appellant contended that the data relating to the discounts for calculating refund claim could be available only after its sale from the depots, therefore, the time of sale from the depots, be considered as relevant date for the purpose of computing the period of limitation - Held that:- it is clear that the payment of duty should be the basis for computing the period of limitation prescribed under Sec.11B of CEA, 1944 for claiming refund of duty and not the time sale of the goods from the depots as argued by the Department. The provision should be read as it is, no addition or subtraction is permitted in understanding its meaning. - Decided against the appellant
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