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2018 (1) TMI 1005 - AT - Central ExciseRefund of Education Cess and Secondary Higher Education Cess - time limitation - whether the refund doing are required to be rejected, in terms of provisions of Section 11B of the CEA or the general limitation period of 3 years as available under the limitation Act has to be followed? - Held that: - the refund claim by an assessee originate on account of the fact that such duty was not required to be paid. If refunds are allowed without adhering to the limitation provided under the said Section, the Section would become infructuous and otiose - It is well settled law that any interpretation, which render a particular provisions of law infructuous, has to be avoided - appeal dismissed - decided against appellant.
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