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    <title>2019 (4) TMI 1076 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the rejection of the cash refund claim of accumulated CENVAT Credit by the appellant, ruling that the claim filed after the prescribed period under Section 11B of the Central Excise Act, 1944 was barred by limitation. The Tribunal followed the precedent set by the Madras High Court in the GTN Engineering case regarding the relevant date for claiming CENVAT credit refunds, ultimately dismissing the appeal.</description>
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      <description>The Tribunal upheld the rejection of the cash refund claim of accumulated CENVAT Credit by the appellant, ruling that the claim filed after the prescribed period under Section 11B of the Central Excise Act, 1944 was barred by limitation. The Tribunal followed the precedent set by the Madras High Court in the GTN Engineering case regarding the relevant date for claiming CENVAT credit refunds, ultimately dismissing the appeal.</description>
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