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2017 (9) TMI 1114 - AT - Central ExciseRefund claim - time limitation - Service of notice - Notice sent by the Tribunal, presumably has been served as it has not been returned - Held that: - identical issue has come 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 on cumulative reading of various provisions of Notification No. 33/99-CE, we are of the considered opinion that refund claims, filed after more than 5 to 6 years of such duty payment, are clearly time barred - appeal allowed - decided in favor of Revenue.
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