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2009 (11) TMI 377 - CESTAT, CHENNAIRefund- Limitation- The relevant date in the present case would be as defined in Section 11B(5)(d) as this is a case of reduction of duty by the Government and if this date is accepted to be the relevant date, then the claim is not barred, as the duty was reduced only from 20% to 18% only on 1-3-1997. Held that- the adjudicating authority who shall put the appellants notice on the applicability of the provisions of Rule 9A and hear the appellants both on the above issue as well on their plea that the relevant date in this case is one defined in Section 11B(5)(d) of the Central Excise Act. Fresh orders shall be passed in accordance with law after extending a reasonable opportunity to the assessees of being heard in their defence. The appeal is thus allowed by way of remand.
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