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2018 (4) TMI 104 - AT - Central ExciseRefund claim - time limitation - relevant date - Section 11B of the CEA 1944 - Held that: - both the authorities have wrongly computed the period of limitation from the relevant date - the sale transaction completes only on the payment of the amount indicated in the invoice and not from the date of invoice and in the present case the payments were made from 04.04.2014 to 21.04, 2014 and if this is taken as a relevant date then the refund was well within the time limit and the rejection of refund on time-bar is not legally tenable - appeal dismissed - decided against Revenue.
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