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2017 (9) TMI 887 - AT - Service TaxRefund of unutilised CENVAT credit - time limitation u/s 11-B of CEA, 1944 - Held that: - The jurisdiction of Hon'ble High Court of Andhra Pradesh in the case of Hyundai Motor India Engineering (P) Ltd [2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT] has held that refund claim has to be filed within one year of date of receipt of consideration - In view of this, the decision of the jurisdictional High Court of Andhra Pradesh would apply in the case in hand - appeal dismissed - decided against appellant.
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