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2023 (1) TMI 1042 - AT - Central ExciseRejection of refund claim - time limitation - rejection on the ground that the same has been filed after one year from the relevant date i.e. date of the final order of this Tribunal and accordingly, held that the claim is barred by limitation under Section 11B of the Central Excise Act - unjust enrichment - HELD THAT:- The Court Below has erred in rejecting the refund claim on ground of limitation, as evidently, the court below has failed to take notice of the transitory provisions under the CGST Act. The refund claim is not barred by limitation. Accordingly, this appeal is allowed and the impunged order is set aside - it is further directed that the Adjudicating Authority to grant the refund within 45 days from the date of receipt of this order along with interest under Section 35 FF, @ 12% p.a. - appeal allowed.
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