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2021 (9) TMI 493 - AT - Central ExciseRefund of amount paid during persuasion of the department - claim rejected holding that same is beyond prescribed limit - section 11B of Central Excise Act 1944 - HELD THAT:- As it is clear from the order of Ld. Commissioner (Appeals) dated 19.01.2010 that it is not duty, therefore, the provisions of Section 11B of the Act are not applicable to the facts of the case to allege time limit prescribed under Section 11B of the Act is applicable to the facts of this case. The same view was taken by the Hon’ble High Court of Karnataka in COMMISSIONER OF CENTRAL EXCISE (APPEALS), BANGALORE VERSUS KVR CONSTRUCTION [2012 (7) TMI 22 - KARNATAKA HIGH COURT] as well as the Hon’ble Apex Court in UNION OF INDIA VERSUS ITC LIMITED [1993 (7) TMI 75 - SUPREME COURT]. The refund claim filed by the appellant is not barred by limitation - appeal allowed - decided in favor of appellant.
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