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    <title>2011 (8) TMI 898 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled that the limitation period for filing a refund claim under Section 11B should commence from the date of communication of the appellate order, not the date of dispatch or signing, following the precedent set in CCE v. M.M. Rubber Co. This decision allowed the appellant to pursue the refund claim that was initially rejected as time-barred, emphasizing the importance of ensuring affected parties have a reasonable opportunity to be informed of the order&#039;s contents before the limitation period begins.</description>
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