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    <title>Appellant challenges CENVAT credit reversal, claims refund not time-barred u/s 11B(1) of Central Excise Act.</title>
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    <description>Refund of CENVAT Credit - amount was paid under protest or not - the contesting the reversal of cenvat credit by the appellant shall amounts to reversal under protest as per the various judicial decisions discussed - the refund claim filed by the appellant is not barred by limitation prescribed under Section 11B(1) - AT</description>
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