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    <title>2017 (6) TMI 317 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the time limit under Section 11B is applicable for claiming refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal dismissed the appeal, affirming the significance of adhering to statutory provisions and notifications regarding time limits for refund claims, emphasizing strict compliance to avoid dismissal of refund applications.</description>
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      <description>The Tribunal held that the time limit under Section 11B is applicable for claiming refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal dismissed the appeal, affirming the significance of adhering to statutory provisions and notifications regarding time limits for refund claims, emphasizing strict compliance to avoid dismissal of refund applications.</description>
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