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2017 (2) TMI 1316 - HC - Central ExciseRefund claim - time limitation - N/N. 27/2012 - Held that: - Section 11B of the Act provides that a refund claim could be made by an assessee before the expiry of one year from the relevant date. It is not disputed that in the present case, the refund claim was made by the respondent-assessee before the expiry of one year from the relevant date - The finding of the Tribunal that the refund claim made by the respondent-assessee was not time barred is just and proper and cannot be interfered with. Scope of SCN - Whether the clearances made by the respondent-assessee to International Competitive Bidding could be considered as export? - Held that: - The appellate authority as well as the Tribunal have held that by the show cause notice, the respondent-assessee was not asked to show cause why the clearances made to international competitive bidding cannot be considered as exports. Since the assessee was not asked to show cause on the aforesaid question, the grounds in appeal cannot travel beyond the SCN. Appeal dismissed - decided against Revenue.
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