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2015 (11) TMI 674 - HC - Central ExciseDenial of refund claim - Whether a refund claim in terms of Rule 57F(3) of the Central Excise Rules, 1944 read with Notification No.85/87-CE dated 01.03.87 in respect of credit of duty taken under Rule 57A of the Central Excise Rules, 1944 which remain unutilized in respect of those consignments which were exported and sailed prior to 21.05.89, made after expiry of six months is not barred by limitation - Held that:- The credit of the duty taken under Rule 57A of the Central Excise Rules, 1944 which has remained unutilised in respect of those consignments which were exported and sailed prior to 21st May, 1989 is now time barred, if the refund application is made after six months from the date of export.The credit of the duty taken under Rule 57A of the Central Excise Rules, 1944 which has remained unutilised in respect of those consignments which were exported and sailed prior to 21st May, 1989 is now time barred, if the refund application is made after six months from the date of export. - Miles India Limited Vs Assistant Collector of Customs reported in [1984 (4) TMI 63 - SUPREME COURT OF INDIA] if the application is time barred, the same is liable to be dismissed - Decided in favour of Revenue.
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