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    <title>2021 (3) TMI 884 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the appeal regarding a refund claim based on a CESTAT Final Order, citing non-compliance with Section 11B of the Central Excise Act, 1944 and Explanation (B). The judgment stressed the necessity of adhering strictly to statutory provisions governing refund claims, emphasizing the significance of appellate orders in such matters. The decision highlighted the importance of timely filing and meeting specific legal requirements for refund applications, ultimately upholding the lower authorities&#039; findings on the case.</description>
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      <description>The Tribunal dismissed the appeal regarding a refund claim based on a CESTAT Final Order, citing non-compliance with Section 11B of the Central Excise Act, 1944 and Explanation (B). The judgment stressed the necessity of adhering strictly to statutory provisions governing refund claims, emphasizing the significance of appellate orders in such matters. The decision highlighted the importance of timely filing and meeting specific legal requirements for refund applications, ultimately upholding the lower authorities&#039; findings on the case.</description>
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