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2017 (5) TMI 669 - CESTAT HYDERABADRefund claim - CENVAT credit in respect of inputs used in the manufacture of final products which are cleared for export to SEZ units - rejection on the ground of time limitation - N/N. 5/2006 - Held that: - In case of export of goods, the relevant date is the date of export and in the case of SEZ units, it is taken as the date on which the goods are received in SEZ - the relevant date is the date on which goods were received in SEZ i.e. 20/06/2008. Therefore, refund claim dated 25/06/2009 is barred by limitation - appeal dismissed - decided against appellant.
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