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1987 (1) TMI 245 - AT - Central ExciseExtract: .......11 only. In filing such a claim, the appellants were bound by all the terms and conditions of the Rule, including that relating to the period of limitation. Since their refund claim was admittedly out of time (filed beyond one year), the lower authority was correct in rejecting it as time barred. We uphold the impugned order and reject this appeal.
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