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2017 (10) TMI 889 - AT - Central ExciseRefund of duty wrongly paid - rejection of refund on the ground of time limitation - Held that: - the Hon'ble High Court of Delhi in Arya Exports and Industries [2005 (4) TMI 90 - HIGH COURT OF DELHI] has held that The assessee had admittedly submitted the application within the prescribed time and if it suffers from any procedural irregularity the Department was under an obligation to require the assessee to submit the requisite documents - Revenue will examine the refund claim considering it to be filed on 06.12.2010 - appeal allowed.
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