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    <title>Excise Duty Rebate Denied Due to Late Filing; Section 11B Enforces Strict One-Year Refund Claim Deadline.</title>
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    <description>Rebate of Central Excise Duty - time limit - Late receipt of Export Promotion (EP) copy of the Shipping Bill - There is no provision u/s 11B which permits relaxation of this stipulated one year time limit, refund was rightly rejected since filing beyond one year.</description>
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