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2017 (12) TMI 1293 - CESTAT MUMBAI100% EOU - refund claim - time limitation - section 11B of CEA, 1944 - scope of SCN - Held that: - It would appear that the two lower authorities have not borne in mind the allegations made in the show cause notice, as well as the submissions of the appellant that they had furnished the necessary documents along with the claim for refund - the matter remanded back to the original authority to determine such of the refund claims which has been disallowed by the first appellate authority on the ground of non-segregation of utilization between the domestic tariff area unit and to the export oriented unit.
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