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    <title>2016 (11) TMI 478 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that refund claims within one year from the date of filing are timely, while claims before this period are time-barred. The case was remanded for quantification and approval of the refund by the original adjudicating authority. The rejection of the refund claim based on filing frequency was overturned, emphasizing that monthly filing was not mandatory for all claims.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334460</link>
      <description>The Tribunal ruled in favor of the appellant, holding that refund claims within one year from the date of filing are timely, while claims before this period are time-barred. The case was remanded for quantification and approval of the refund by the original adjudicating authority. The rejection of the refund claim based on filing frequency was overturned, emphasizing that monthly filing was not mandatory for all claims.</description>
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