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2017 (4) TMI 90 - CESTAT MUMBAIRefund claim - time limitation - re-export of goods returned for repair - denial on the ground that the same was filed after six months from the date of payment of duty and hit by limitation - Held that: - the provisions of Rule 173H which are followed by the appellant for receiving the duty paid goods back and removing them after reconditioning or repairing would not amount to discharge of duty liability when the goods are cleared after reconditioning. Since duty liability on the goods exported was discharged and the refund claim was filed beyond six months, provision of Section 11B gets attracted and refund claim has to be held as hit by limitation - refund rightly denied - appeal dismissed - decided against assessee.
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