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2023 (12) TMI 116 - AT - Central ExciseRefund of 100% excise duty paid in cash in respect of final products - benefit of Notification No. 32/1999-CE dated 08.07.1999 availed - applications rejected on the grounds that subject applications are barred by limitation inasmuch as Para 2.1(1) of the Notification No. 32/1999-CE (supra) and Para 3(1) of the Notification No. 20/2007-CE - HELD THAT:- The issue is no longer res integra as an identical issue has been decided by this Tribunal in the case of M/S HINDUSTAN UNILEVER LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, DIBRUGARH [2023 (10) TMI 991 - CESTAT KOLKATA], wherein it has been held that the application filed before the decision of the Hon’ble Supreme Court cannot be construed as time barred. Thus, the applications filed by the Appellant for fixation of special rates of valuation on 29.09.2010, for the FY 2009-10 for each of the units, is not time barred - the impugned orders set aside - appeal allowed.
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