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2017 (9) TMI 689 - AT - Central ExciseRefund of amount paid subsequent to the passing of the order-in-appeal - time limitation - Section 11B - Held that: - The period of 1 year provided u/s 11B should be taken from the date of payment of the duty and not from the date of the order-in-appeal, as the refund is against the amount paid subsequent to the passing of the order-in-appeal - all facts has not been verified properly by both the authorities below - appeal allowed by way of remand.
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