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    <title>2018 (1) TMI 485 - CESTAT CHENNAI</title>
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    <description>The forum allowed the appeal, setting aside the rejection of the refund claim based on limitation under Section 11 B of the Central Excise Act. Emphasizing the importance of the initial filing date for refund claims, the forum held that the rejection letter could not determine the timeliness of the claim, which was found to be within the prescribed period. Relying on precedents and legal provisions, the forum concluded that the rejection on limitation grounds was unsustainable, ensuring a just outcome for the appellants.</description>
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      <title>2018 (1) TMI 485 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=353749</link>
      <description>The forum allowed the appeal, setting aside the rejection of the refund claim based on limitation under Section 11 B of the Central Excise Act. Emphasizing the importance of the initial filing date for refund claims, the forum held that the rejection letter could not determine the timeliness of the claim, which was found to be within the prescribed period. Relying on precedents and legal provisions, the forum concluded that the rejection on limitation grounds was unsustainable, ensuring a just outcome for the appellants.</description>
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      <pubDate>Wed, 03 Jan 2018 00:00:00 +0530</pubDate>
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