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2018 (11) TMI 1208 - HC - Central ExciseRefund of duty paid under mistake of law - applicability of section 11B of CEA, 1944 - time limitation - Held that:- The assessees paid up the tax and later realised that they are entitled to exemption. The limitation, in the relevant period, being one year, there could be no refund application maintained after that period. Petition dismissed - decided in favour of the Revenue and against the assessees.
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