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2008 (6) TMI 194 - CESTAT KOLKATARefund of duty credit relating to inputs used in the export product – Since the shipment was made during the quarter-ending 31-12-01 and the initial claim was filed on 20-9-2002, the claim was within the time-limit prescribed notwithstanding the fact that the claim was returned with objections and the same was re-submitted later on by the Respondents – even if claim is filed within the time-limit is also required to be further examined with reference to Not. No. 11 /02-C.E.- revenue contend that some export was under DEEC Scheme - Department’s Appeal is partly allowed
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