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2017 (7) TMI 48 - AT - Central Excise100% EOU - refund claim - rejection on the ground of time limitation - Rule 5 of CCR - Held that: - the relevant date for the purpose of time limit would start from the date on which final products are cleared for export - the matter needs to be remanded back to the original authority to decide the matter keeping in view the law laid down in GTN Engineering Ltd. [2011 (8) TMI 960 - MADRAS HIGH COURT], where it was held that the relevant date should be the date on which the export of the goods was made and for such goods - matter on remand. Refund claim - input services - denial on account of nexus - advertisement services - membership charges - travel agent services - housekeeping service - CA service - ESI clarification - Held that: - the input service fall in the definition of input services and the appellants are entitled for refund of the same. Appeal allowed in part and part matter on remand.
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