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2018 (2) TMI 1668 - AT - Central ExciseRefund of CENVAT credit and penalty paid during the course of adjudication/appellate proceedings - denial on the ground of Time Limitation - Section 11B of CEA, 1944 - Held that: - the order of the Tribunal was passed on 01.06.2012 and communicated to the appellant on 14.06.2012. The appellant thereafter wrote a letter to the department to re-credit/refund of the amount deposited during the course of proceedings before various forums. Undisputedly in response to the said claim, the department directed the appellant to file it under the proper proforma - the contention that the claim filed second time in proper proforma which was initially returned by the department, would be barred by limitation, is not tenable - appeal allowed - decided in favor of appellant.
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