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    <description>The Tribunal upheld the rejection of the refund claim on the grounds of limitation under Section 11 B, emphasizing the importance of adhering to statutory provisions and prescribed time limits for refund claims, regardless of the circumstances leading to the erroneous payment of tax.</description>
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      <description>The Tribunal upheld the rejection of the refund claim on the grounds of limitation under Section 11 B, emphasizing the importance of adhering to statutory provisions and prescribed time limits for refund claims, regardless of the circumstances leading to the erroneous payment of tax.</description>
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