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2017 (4) TMI 796 - AT - Central ExciseRefund claim - rejection on account of time limitation - clearance of goods to SEZ unit - case of appellant is that the limitation prescribed in Section 11B of CEA, 1944 is not applicable to the refund claim filed under Rule 5 of CCR, 2004 read with N/N. 5/2006 or 27/2012 - Held that: - the judgment in the case of GTN Engineering India (P) Ltd. [2011 (8) TMI 960 - MADRAS HIGH COURT], squarely covers the issue, where it was held that the relevant date must be the date on which the final products are cleared for export - refund claim which is filed beyond the relevant date as prescribed u/s 11B is barred by limitation - appeal dismissed - decided against appellant.
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