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2024 (5) TMI 191 - CESTAT KOLKATARefund claim - Can refund be claimed without opting of provisional assessment? - Reduction in price subsequently resulting in payment of duty in excess - time limitation - Section 11B of the CEA, 1944 - HELD THAT:- The word “may” is used interchangeably with “shall” and does not necessarily mean that the word “may” used cannot be read as “shall”. If the Learned Advocate‟s contention is taken as correct, that would mean that the refund claim can be made even after many years since no specific mention has been made that the refund claim should be made within one year. This would make the time specified under Section 11B (1) otiose. On going through the orders of the lower authorities, it is found that they have passed a detailed and considered Order wherein they have rejected the refund claim solely on the ground of time bar. There are no reason to interfere with the same. Accordingly, the present Appeal is dismissed.
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