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2010 (4) TMI 572 - CESTAT, CHENNAIRefund - period of limitation - section 11B - Held that: - statutory period of limitation under Section 11B of the Central Excise Act, 1944 is one year. The notification seeks to whittle down the period provided under the statute. - The Tribunal applied the statutory period of one year as provided under Section 11B and held that the refund claims cannot be held to be time-barred only for the reason that they were filed beyond six months which is the period prescribed under the relevant notification
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