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![Adjudicatory process under S. 11B of the Central Excise Act is required to be completed within 3 months from the date of application for refund: SC [Read Judgment]](https://www.livelaw.in/cms/wp-content/uploads/2015/11/Supreme-Court-of-India.jpg "Adjudicatory process under S. 11B of the Central Excise Act is required to be completed within 3 months from the date of application for refund: SC [Read Judgment]")