Section 11B of the Central Excise Act
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Tax Refund Cannot Be Denied As Time-Barred Where Service Was Not Provided: CESTAT New Delhi
23 March 2026 2:57 PM IST

CENVAT Refunds For Deemed Exports Barred After One Year from End of Claim Period: Bombay High Court
30 Jan 2026 4:24 PM IST



