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    <title>Refund Denied: One-Year Time Limit u/s 11B Applies for Refunds u/r 5.</title>
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    <description>Denial of refund claim - Bar of limitation - Whether the time limit of one year has provided under Section 11B is applicable for refund under Rule 5 - Held Yes - time limit of one year is applicable in the case of refund under Rule 5 - AT</description>
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