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2016 (6) TMI 200 - CESTAT MUMBAIPeriod of limitation - Refund of Cenvat credit availed - input services received and consumed for export of output services - appellant received the FIRCs on 7th October 2009, 11th and 12th December 2009 and 3rd February 2010 in respect of the exports of the services effected during the material period - Held that:- in view of the ratio laid down by the Tribunal in the case of Bechtel India Pvt. Ltd. v. Commissioner of Central Excise, Delhi [2013 (7) TMI 490 - CESTAT NEW DELHI], the refund claim filed in time and cannot be held as time barred. Therefore, the impugned order is unsustainable and liable to be set aside. - Decided in favour of appellant with consequential relief
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