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2018 (3) TMI 758 - AT - Central ExciseRefund claim - time limitation - Section 11B of CEA - Held that: - on the insistence of departmental officer appellant reversed the credit on 17-09-2014 only, thereafter refund has arisen, before that there was no occasion of filing any refund as the appellant had availed the credit which was made on 17-09-2014 - appellant’s filing the refund claim within six months is well within the time line as prescribed u/s 11B - appeal allowed - decided in favor of appellant.
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