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<h1>Limitation for Duty Refund starts from payment, not financial year end, per CESA 1944 Sec 11B(f)</h1> The Appellate Tribunal CEGAT, New Delhi held that the limitation period for claiming a refund of duty starts from the date of payment of duty, not the end ... Refund The Appellate Tribunal CEGAT, New Delhi considered whether limitation for claiming refund starts from the date of payment of duty or the end of the financial year. The Tribunal held that limitation commences from the date of payment of duty based on Explanation (f) to Section 11B of the CESA, 1944.