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2017 (12) TMI 327 - AT - Central ExciseRefund claim - delay in filing refund claim - section 11B of Central Excise Act, 1944 - Held that: - The motor vehicle having been consumed for the purpose for which the exemption was intended and there being no reasonable cause to presume that legislature intended the withholding of the burden only for such consumption within a limited period, the failure to file the refund claim within the time frame prescribed in the impugned notification should not lead to denial of the claim if it did not exceed the limit prescribed in section 11B of CEA, 1944 - appeal allowed - decided in favor of appellant.
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