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<h1>Appellate Tribunal rules refund claim time-barred after 6 months from duty payment date.</h1> The Appellate Tribunal CESTAT, Mumbai held that the appellant's refund claim was time-barred for being filed after the 6-month limit from the duty payment ... Refund - Limitation - Computation of The Appellate Tribunal CESTAT, Mumbai ruled that the appellant's refund claim was time-barred as it was filed beyond the 6-month limit from the date of payment of duty. The appeal filed by the revenue was allowed.
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