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    <title>Refund Claim Rejected for Late Filing; Exceeded One-Year Limitation Period for Cenvat Credit Claims.</title>
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    <description>Refund claim for excess Cenvat credit reversed - since there is no dispute that the refund claim had been filed after expiry of the prescribed limitation period of one year from the relevant date, the same has been rightly rejected as time barred .... - AT</description>
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