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2018 (7) TMI 237 - AT - Central ExciseArea Based Exemption - N/N. 33/99-CE dated 08.07.99 - Time limitation - The appellant contended in their appeal that the benefit of area based exemption notification cannot be taken away from the appellant on the ground of limitation as there is no provision regarding limitation in the said notification - Held that:- In the present case, the refund claim was filed after more than five years and it is covered by the decision of the Tribunal in the case of Vernepur Tea Estate [2016 (4) TMI 17 - CESTAT KOLKATA], where it was held that refund claims, filed after more than 5 to 6 years of such duty payment, are clearly time barred - appeal dismissed - decided against appellant.
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