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2004 (1) TMI 73 - SC - Central ExciseDenial of Refund claim - Bar of Limitation - Tribunal held that claim for the period beyond six months from the relevant date would not be admissible - High Court allowed refund - Held that:- in which the factual position relating to zoning of the same area was under consideration and it has been held that only because the Central Excise notification was not amended simultaneously with bifurcation of District Lakhimpur, it would not change the position and the area falling in Dibrugarh District, as in the present case, would continue to be governed by Zone V where the rate of duty was higher. In that view of the matter, similar claim for refund was refused. But looking to the peculiar facts and circumstances of the case, we provide that in case at some stage the amount has been refunded to the respondent no interest would be levied or charged in the event of recovery of the said amount - Decided in favour of Revenue.
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