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    <title>2021 (8) TMI 1208 - CESTAT BANGALORE</title>
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    <description>The appeal involved time-barred refund claims under Section 11B of the Central Excise Act. The Commissioner (Appeals) partially allowed the appeal, but the appellant challenged the decision. With the High Court of Karnataka setting aside the CESTAT&#039;s order, the impugned order was also overturned. The appellant&#039;s appeal was allowed with consequential relief due to the influence of the High Court&#039;s decision, leading to the final judgment in favor of the appellant on 16/08/2021.</description>
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      <description>The appeal involved time-barred refund claims under Section 11B of the Central Excise Act. The Commissioner (Appeals) partially allowed the appeal, but the appellant challenged the decision. With the High Court of Karnataka setting aside the CESTAT&#039;s order, the impugned order was also overturned. The appellant&#039;s appeal was allowed with consequential relief due to the influence of the High Court&#039;s decision, leading to the final judgment in favor of the appellant on 16/08/2021.</description>
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