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<h1>Time limit for refund claims clarified by CEGAT - Amendment not applicable to registered manufacturers</h1> The Appellate Tribunal CEGAT, Chennai rejected Revenue's reference application on the time limit for refund claims under Section 11B of Central Excise and ... Reference to High Court - Refund The Appellate Tribunal CEGAT, Chennai rejected a reference application by Revenue regarding the time limit for refund claims under Section 11B of the Central Excise and Customs Laws. The Tribunal clarified that the amendment introduced on 20-9-1991 pertained only to a person other than the manufacturer, not relevant to the case of M/s. Velathal Spinning Mills (P) Ltd., a registered manufacturer. The reference application was deemed misplaced and rejected.