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    <title>2018 (12) TMI 1538 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the rejection of certain refund claims as time-barred under Section 11B of the Central Excise Act, 1944. The original authority, following a remand, properly verified and considered the claims, granting some within the time limit while rejecting others. The Tribunal aligned with the remand order&#039;s directions and legal principles, dismissing the appeals and affirming the decision based on the interpretation of the relevant date for time limit consideration under Rule 5 of CENVAT Credit Rules, 2004.</description>
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      <description>The Tribunal upheld the rejection of certain refund claims as time-barred under Section 11B of the Central Excise Act, 1944. The original authority, following a remand, properly verified and considered the claims, granting some within the time limit while rejecting others. The Tribunal aligned with the remand order&#039;s directions and legal principles, dismissing the appeals and affirming the decision based on the interpretation of the relevant date for time limit consideration under Rule 5 of CENVAT Credit Rules, 2004.</description>
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