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2018 (2) TMI 697 - AT - Central ExciseRefund claim - duty paid under protest - time limitation - Held that: - the provisions of Section11B provide a period of one year, for claiming refund, from the relevant date. The relevant date also stands prescribed in the said Section. However, if the duties have been paid under protest, the period of one year is not applicable - matter remanded for reconsideration - appeal allowed by way of remand.
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