2000 (1) TMI 75

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....nbsp; [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered by the Larger Bench in this case is whether limitation commences from the date of payment of duty or limitation starts from the end of the financial year for the purpose of claiming refund. 2. When this matter was called, Shri R.D. Negi, learned SDR accompanied with Shri S. Srivastava, learned JDR submitted ....