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    <title>2016 (2) TMI 812 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the rejection of the interest refund claim due to time limitation under Section 11B of the Central Excise Act, 1994. The appellant&#039;s failure to include the interest claim in the initial application, filing it separately after the one-year limit, rendered it time-barred. The absence of evidence of protest payment further supported the decision, leading to the dismissal of the appeal and emphasizing the importance of claiming interest refunds along with duty refunds under Section 11B.</description>
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      <link>https://www.taxtmi.com/caselaws?id=272107</link>
      <description>The Tribunal upheld the rejection of the interest refund claim due to time limitation under Section 11B of the Central Excise Act, 1994. The appellant&#039;s failure to include the interest claim in the initial application, filing it separately after the one-year limit, rendered it time-barred. The absence of evidence of protest payment further supported the decision, leading to the dismissal of the appeal and emphasizing the importance of claiming interest refunds along with duty refunds under Section 11B.</description>
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      <pubDate>Fri, 12 Feb 2016 00:00:00 +0530</pubDate>
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