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2012 (10) TMI 71 - CGOVT - Central ExciseRebate claim – refund claim was time barred as it was filed after the time limit specified under Section 11B of Central Excise Act, 1944 – Held that:- Rebate claim was rightly rejected as time barred. Once the claim is rejected as time barred the allowing of re-credit in Cenvat account of duty paid on exported goods, is legally incorrect as it would amount to allowing rebate - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - revision application succeeds
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