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2017 (5) TMI 945 - AT - Central ExciseRefund claim - amount of duty paid on inputs used in the manufacture of goods i.e. yarn exported under a letter of undertaking - rejection on the ground that goods exported are not related to the quarter or the month of the refund claim filed by the appellant - Held that: - date of export of goods is relevant for calculating the limitation of one year for filing the refund claims as provided u/s 11B of CEA and not the ‘conditions of quarter or months’ given in N/N. 5/2006 - reliance placed in the case of M/s. Reliance Chemotex Industries Ltd. Versus C.C.E. Jaipur-II [2015 (6) TMI 1015 - CESTAT NEW DELHI], where it was held that refund cannot be rejected on the ground that goods exported are not related to the quarter or the month of the refund claim filed by the appellant - refund allowed - decided in favor of assessee.
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