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    <description>The Tribunal dismissed M/s Vardhman Exports&#039; appeal on 29.12.2016, ruling that their duty refund claim filed on 09.02.2010 was time-barred under Section 27, as it exceeded the 6-month limitation period from the duty payment date of 18.4.2009. Despite citing previous cases, including Ankit Pulps &amp;amp; Boards Pvt. Ltd., Calcutta Chemicals Company Ltd., and ICI India Ltd., the Tribunal emphasized the applicability of the limitation provision and upheld Revenue&#039;s decision, in line with Supreme Court precedents.</description>
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