2022 (9) TMI 844

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....) Shri R. Muralidhar, Advocate for the Appellant. Shri S. Hanuma Prasad, Authorised Representative for the Respondent. [ORDER PER: BENCH] The Division Bench had agreed on the point of eligibility of the exemption under Notification no. 25/2012-ST, as regards the appellant. However, there was a difference of opinion with regard to the application of limitation under Section 11B, for the purp....