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1992 (10) TMI 210 - CEGAT, NEW DELHI;Extract: .......was in the Range office within the time limit under Sec. 11B and whether that was done in accordance with the then prevailing practice for filing and processing such claims. If so, the claim cannot be rejected as time-barred. The impugned order is hence set aside and the case is remanded to the jurisdictional Assistant Collector in the above terms.
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