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    <title>2016 (8) TMI 197 - CESTAT KOLKATA</title>
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    <description>The appellant&#039;s appeal was allowed, and they were granted consequential relief as the Tribunal interpreted the relevant date for filing a refund claim under Section 11B of the Central Excise Act, 1944, based on previous case laws and the specific circumstances of the case. The Tribunal considered the date of launching the claim with the department as the crucial factor, leading to the allowance of the refund claim.</description>
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      <description>The appellant&#039;s appeal was allowed, and they were granted consequential relief as the Tribunal interpreted the relevant date for filing a refund claim under Section 11B of the Central Excise Act, 1944, based on previous case laws and the specific circumstances of the case. The Tribunal considered the date of launching the claim with the department as the crucial factor, leading to the allowance of the refund claim.</description>
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