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2017 (5) TMI 140 - AT - Central ExciseRefund claim - finalization of the provisional assessment - refund of excess amount paid by the assessee - Section 11B of CEA, 1944 - denial on account of time bar - Held that: - as per section 11B, the limitation starts from the date on which the order was communicated to the assessee. As the details of communication of the order of adjustment of duty is not available, the matter should be remanded to the Adjudicating Authority to decide the refund claims on the basis of the above observation in accordance with law - appeal allowed by way of remand.
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