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2020 (10) TMI 862 - AT - Central ExciseRefund in terms of N/N. 33/99-CE, dated 08.07.1999 - denial only on the ground that the claim was not filed within a reasonable time - other substantive requirement of expansion in the installed capacity has been complied with - HELD THAT:- The issue came up for consideration before the Tribunal in the case of Vernerpur Tea Estate vs. CCE, Shillong [2016 (4) TMI 17 - CESTAT KOLKATA] which was decided against the assessee on the ground of limitation since refund claim was filed after a period of 6 years - the decision of the Hon’ble Gauhati High Court in the case of Vernerpur Tea Estate, being directly on the point, has to be respectfully followed in the instant case inasmuch as the basic criterion of increase in the installed capacity has been duly fulfilled by the appellant and therefore, there is no reason to deny the refund. Appeal allowed - decided in favor of appellant.
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