Refund Claim Timeliness Under Central Excise Act: Section 11B Time-Bar Issue and Section 35FF Interest on Delayed Refunds.

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....Refund claim - relevant date u/s 11B of CEA - refund application is time barred or not - The very perusal of section 35FF which talks about interest on delayed refund of amount of pre deposit under section 35F makes it clear that the provision is absolutely silent about any time limit for the assesee to claim his amount which was deposited by him for the purpose other than duty. - AT....