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2021 (3) TMI 1186 - AT - Central ExciseRefund of amount paid in excess - rejection on the ground of time limitation - assessee was entitled to seek refund in the year 2006, but the assessee had chosen to seek refund only in the year 2019 - explanation B (ea) to Section 11 B of the Central Excise Act, 1944 - HELD THAT:- There are no hesitations in holding that the appellant’s rightful request for refund dated 21.12.2006 which is very much on the record of the Revenue has not at all had been acted upon or rather ignored deliberately and nowhere do I find any denial by the Revenue as to its existence. Hence, I do not subscribe to the reasons given in the impugned order which has only upheld the Order-in-Original for rejecting the refund claim. I also find that the above refund claim of the appellant is very much in order, within the prescribed time and therefore, the impugned order deserves to be set aside. Appeal allowed - decided in favor of appellant.
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