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1988 (4) TMI 217 - CEGAT, NEW DELHIExtract: .......3 E.L.T. 1050 (Cegat Bombay) M/s. Indian Oil Corporation Ltd. v. C.C.E. 8. Since the appellants rsquo refund claim filed on 31-10-1985 for the period from 1-4-1985 to 27-4-1985 was outside the time limit of six months from the date of payment of duty, it was correctly rejected by the lower authorities. We uphold their orders and reject this appeal.
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