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2003 (1) TMI 393 - AT - Central ExciseExtract: .......he General Clauses Act, 1868 (sic). Since the application for refund was received on the last day of limitation, the rejection of the claim on the ground that it was barred under Section 11B of the Central Excise Act, 1944 is incorrect in law. I, therefore, allow this appeal and set aside the orders passed by authorities below. Ordered accordingly.
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