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2017 (11) TMI 25 - AT - Central ExciseRefund of excess amount paid - denial on the ground of time limitation - Held that: - the facts are not much in dispute and the dates as stated by the learned DR on filing of the refund claims for the relevant period in question was definitely beyond the period of limitation of one year from the date of payment of duty - The provisions of section 11B of Central Excise Act, 1944 are very clear that any refund application arising for any reason, the relevant date would be the date of payment of such an amount - appeal dismissed - decided against appellant.
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