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2012 (4) TMI 480 - HC - Central ExcisePeriod of limitation – rejection of rebate claim on ground of limitation - goods actually exported on 12.02.2006 – finally assessed copy of shipping bill handed over to assessee on 25.06.07 – rebate claim filed on 17.07.2007 – Held that:- U/s 11B a claim for the refund of duty has to be made within a period of one year from the relevant date; the date on which the ship or the aircraft in which such goods are loaded leaves India would be regarded as the relevant date. Therefore, rejection of application for rebate filed on 17 July 2007 is justified – Decided against the assessee.
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