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2010 (10) TMI 1005 - CESTAT NEW DELHIExtract: .......ady paid. Hence, the above said decisions are having no relevance with the facts of this case. As the lower authorities has rightly held that refund claim has been filed beyond the statutory period of one year, as per Section 11B of the Central Excise Act, the appeal deserves no merits. Impugned order is upheld. Accordingly, the appeal is rejected.
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