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    <title>2008 (6) TMI 10 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, affirming that the refund claim of Rs. 5,27,350/- was time-barred under Section 11B of the Central Excise Act, 1944, and upheld the orders of the lower authorities. The decision emphasized adherence to statutory time limits and the necessity of setting aside assessment orders to claim refunds.</description>
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      <title>2008 (6) TMI 10 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=30123</link>
      <description>The Tribunal dismissed the appeal, affirming that the refund claim of Rs. 5,27,350/- was time-barred under Section 11B of the Central Excise Act, 1944, and upheld the orders of the lower authorities. The decision emphasized adherence to statutory time limits and the necessity of setting aside assessment orders to claim refunds.</description>
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