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2022 (12) TMI 1186 - AT - Central ExciseRejection of refund claim - time bar under the provisions of Section 11 (B) of the Central Excise Act - HELD THAT:- The appellant has attempted to increase their refund claim pursuant to remand in the first round by the Commissioner (Appeals) in February, 2019. It is held that the claim had become time barred for the period 1.7.2012 to 30.06.2013, as has been held by the Commissioner (Appeals). Thus, there being no merits in this appeal, the same is dismissed.
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