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2020 (3) TMI 654 - AT - Central ExciseRefund claim - time limitation provided under Section 11B of the Central Excise Act, 1944 - HELD THAT:- The issue arising out of the present dispute is no more res integra in view of M/S TECHNOCRAFT INDUSTRIES (I) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE-I [2019 (4) TMI 1076 - CESTAT MUMBAI] - The Tribunal has held that the limitation period provided under Section 11B ibid is applicable for refund claim of accumulated Cenvat credit in terms of Rule 5 ibid. There are no infirmity in the impugned order passed by the learned Commissioner (Appeals) in denying the refund benefit to the appellant on the ground of limitation - appeal dismissed.
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