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2017 (12) TMI 377 - AT - Central ExciseRefund of excess excise duty paid - finalisation of provisional assessment - rejection on the ground of time bar - Held that: - It is clear that any order or finding of implication of duty liability has to be communicated to the assessee. All limitations will start from the date of knowledge of assessee by due communication by the competent authorities. The relevant date should be taken from the date of communication of the order to the appellant-assessee - the matter is remanded to the original authority to decide the issue of refund on merit, including question to undue enrichment, if any - appeal allowed by way of remand.
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