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2020 (3) TMI 369 - AT - Central ExciseRefund of Excise Duty - doctrine of merger - time limitation - section 11B of CEA - HELD THAT:- Delhi Bench of the Tribunal in the case of M/s. Mahanagar Telephone Nigam Ltd. [2016 (12) TMI 1276 - CESTAT NEW DELHI] was seized of a more or less similar issue and was dealing with refund under Section 11B of the Central Excise Act, 1944, as in the case on hand. From the discussions of the Delhi Bench, which has found that the claim for refund, which was made after the dismissal of SLP, was correct and the same applies to the case on hand also, since upon the Revenue preferring an appeal against the Order-in-Appeal (with the assessee also filing its cross-objection), the matter was sub judice before the Tribunal and naturally, when the matter was lis pendens, no such application for refund could be filed. The appellant’s claim for refund is not hit by limitation - Appeal allowed - decided in favor of appellant.
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