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    <title>2020 (2) TMI 397 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the refund claim was timely filed within the provisions of Section 11B of the Central Excise Act, 1944. The appellant&#039;s claim, filed within one year of the High Court&#039;s order dismissing the Revenue&#039;s appeal, was deemed admissible. The decision emphasized the significance of the timeline from the High Court&#039;s order date in determining the validity of the refund claim. Consequently, the Tribunal set aside the previous decision, granting the appellant the relief sought and allowing the appeal with consequential benefits.</description>
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    <pubDate>Fri, 10 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (2) TMI 397 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=391953</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the refund claim was timely filed within the provisions of Section 11B of the Central Excise Act, 1944. The appellant&#039;s claim, filed within one year of the High Court&#039;s order dismissing the Revenue&#039;s appeal, was deemed admissible. The decision emphasized the significance of the timeline from the High Court&#039;s order date in determining the validity of the refund claim. Consequently, the Tribunal set aside the previous decision, granting the appellant the relief sought and allowing the appeal with consequential benefits.</description>
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      <pubDate>Fri, 10 Jan 2020 00:00:00 +0530</pubDate>
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