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    <title>2017 (2) TMI 57 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to grant duty refund to a manufacturer of Polyester Staple Fibre and Polyester Chips, rejecting the Department&#039;s appeal. The Court ruled that the refund claim was not time-barred under Section 11-B of the Central Excise Act, 1944, as it was correctly granted at the original date of the claim. The Department was directed to refund the amount without costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=338357</link>
      <description>The High Court upheld the Tribunal&#039;s decision to grant duty refund to a manufacturer of Polyester Staple Fibre and Polyester Chips, rejecting the Department&#039;s appeal. The Court ruled that the refund claim was not time-barred under Section 11-B of the Central Excise Act, 1944, as it was correctly granted at the original date of the claim. The Department was directed to refund the amount without costs.</description>
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      <pubDate>Thu, 08 Dec 2016 00:00:00 +0530</pubDate>
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