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    <title>2016 (12) TMI 1332 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the rejection of refund claims under Section 11B of the Central Excise Act, emphasizing adherence to statutory time limits despite legal clarifications. Legal precedents supported the dismissal of appeals, highlighting the significance of limitation provisions even in cases involving mistakes of law or illegal levies. The judgment underscored the importance of precedent in determining the applicability of limitations to refund claims, resulting in the dismissal of all appeals.</description>
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      <description>The Tribunal upheld the rejection of refund claims under Section 11B of the Central Excise Act, emphasizing adherence to statutory time limits despite legal clarifications. Legal precedents supported the dismissal of appeals, highlighting the significance of limitation provisions even in cases involving mistakes of law or illegal levies. The judgment underscored the importance of precedent in determining the applicability of limitations to refund claims, resulting in the dismissal of all appeals.</description>
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