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2016 (11) TMI 1101 - AT - Central ExciseRefund claims - period of limitation - initially the refund claim was filed before the wrong authority - non-utilisation of Input Service Tax credit lying in balance on account of export of finished goods - Held that: - the issue is no more res integra being settled by the Hon’ble Gujarat High Court in the case of Commissioner of Central Excise Vs. AIA Engg Ltd. [2010 (9) TMI 555 - GUJARAT HIGH COURT] where it was held that The Tribunal has also reiterated that the original refund claim was filed within time before wrong authority - As such, subsequent refiling of refund claim beyond the limitation period should not be held against the assessee. The refund claim is not time barred - appeal allowed - decided in favor of appellant.
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