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1991 (3) TMI 245 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS),Extract: .......ar that unless a show cause notice is issued within six months from the relevant date by the Asstt. Collector as provided for under Section 11A of CESA, 1944, erroneously refunded duty cannot be got back. Section 35E(.2) will not be of any assistance in such cases. 10. In view of the above, the application filed by the Asstt. Collector is rejected.
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