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2017 (9) TMI 341 - AT - Central ExciseRefund claim - Area Based Exemption - extension of the installation capacity - N/N. 33/99 dated 8/7/1999 - denial of refund on the ground that the claim was availed after a period of six years from the date from which respondent became eligible - Held that: - the identical issue came up before the Tribunal in the case of Vernerpur Tea Estate Vs. Commr. of Central Excise & Service Tax, Shillong [2016 (4) TMI 17 - CESTAT KOLKATA], where it was held that refund claims, filed after more than 5 to 6 years of such duty payment, are clearly time barred - refund rightly rejected - appeal dismissed - decided against appellant.
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