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2003 (6) TMI 145 - CESTAT, NEW DELHIExtract: .......at Faridabad in terms of Regulation No. 2. The appellants have to suffer on account of their own negligence and laches. The refund claim submitted to the competent authority on 22-12-98 is clearly beyond the period of six months from the date of payment of duty. The authorities below have rightly rejected it as time barred. The appeal is dismissed.
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