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    <title>Refund Claim Denial Overturned: Section 11B Time Limit Not Applicable as Amount Isn&#039;t Service Tax.</title>
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    <description>Denial of refund claim - Bar of limitation - As it is not an amount of service tax, therefore, provisions of Section 11B of the Central Excise Act are not applicable to the facts of this case. Therefore, the time limit prescribed under 11B is not applicable. - AT</description>
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      <description>Denial of refund claim - Bar of limitation - As it is not an amount of service tax, therefore, provisions of Section 11B of the Central Excise Act are not applicable to the facts of this case. Therefore, the time limit prescribed under 11B is not applicable. - AT</description>
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