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    <title>2022 (8) TMI 166 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of M/s. Larsen &amp;amp; Toubro Ltd., allowing their appeal for a refund claim that was initially rejected as time-barred. The Tribunal held that the refund application was filed within the applicable time limit as per the General Clauses Act, relying on legal precedents to support their decision. The judgment emphasized the significance of statutory provisions and established legal principles in determining the timeliness of the claim, ultimately setting aside the previous orders and granting consequential relief to the Appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=425927</link>
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