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    <title>2004 (1) TMI 527 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal allowed the appeal, setting aside the order rejecting the refund claim as time-barred under Section 11B. The Tribunal found that the appellants had submitted the refund application within the stipulated time frame as per the relevant date criteria outlined in the provision. Consequently, the Tribunal directed the Department to make the refund due to the appellants within three months from the date of receipt of the order copy.</description>
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    <pubDate>Thu, 22 Jan 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=111425</link>
      <description>The Appellate Tribunal allowed the appeal, setting aside the order rejecting the refund claim as time-barred under Section 11B. The Tribunal found that the appellants had submitted the refund application within the stipulated time frame as per the relevant date criteria outlined in the provision. Consequently, the Tribunal directed the Department to make the refund due to the appellants within three months from the date of receipt of the order copy.</description>
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