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2017 (1) TMI 1276 - AT - Central Excise100% EOU - refund claim - unutilised CENVAT credit - Time Bar - Held that: - the learned Commissioner (A) has wrongly interpreted the relevant date as prescribed in Section 11B. As per the said provision, the last date of the quarter i.e., 30.12.2011 should have been considered as the relevant date and not the first date of the export. Therefore, only an amount of ₹ 12,821/- relates to accumulated CENVAT credit attributable for the period from 1.10.2011 to 11.10.2011 is time barred and the rest of the claim amounting to ₹ 1,31,942/- is very much within the period of limitation as prescribed under Section 11B of the Central Excise Act, 1944 - the appellant is entitled to refund of ₹ 1,31,942/- which is within time and reject the rest of the refund claim to the extent of ₹ 12,821/- as time barred - appeal disposed off - decided partly in favor of appellant.
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