2013 (11) TMI 490

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..... V.P. Batra, DR ORDER PER: ARCHANA WADHWA; The prayer is to dispense with the condition of pre deposit of duty of Rs.10,56,934/- and penalty of identical amount confirmed against and imposed upon the applicant/appellant. 2. As per facts, the applicant is located in the State of Jammu & Kashmir and availing the benefit of Notification No.56/2002-CE which provided for refund of duty paid out of .....

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..... ts, but we find that the demand having been issued by invoking longer period of limitation is clearly barred. Admittedly, the appellant filed a refund claim alongwith the statement, which are verified and refund orders were issued. The said refund orders have not been challenged by the Revenue and have attained finality, in such a scenario, issuance of show cause notice by invoking longer period o .....

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