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    <title>2018 (12) TMI 791 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal upheld the denial of the refund claim, emphasizing that the appellant&#039;s claims were filed after the prescribed limitation period under Section 11B of the Central Excise Act. The decision was supported by legal precedents, including Supreme Court rulings and various court decisions, highlighting the strict application of statutory time limits for refund claims. The appeal was rejected based on the clear interpretation and application of the law regarding refund claims and limitations.</description>
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      <description>The Tribunal upheld the denial of the refund claim, emphasizing that the appellant&#039;s claims were filed after the prescribed limitation period under Section 11B of the Central Excise Act. The decision was supported by legal precedents, including Supreme Court rulings and various court decisions, highlighting the strict application of statutory time limits for refund claims. The appeal was rejected based on the clear interpretation and application of the law regarding refund claims and limitations.</description>
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      <pubDate>Thu, 06 Dec 2018 00:00:00 +0530</pubDate>
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