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2017 (10) TMI 952 - AT - Central ExciseRefund claim - time limitation - N/N. 49/2007-ST, dated 6.10.2007 - Held that: - Notification says that the claim for refund shall be filed on a quarterly basis, within 60 days from the end of the relevant quarter during which the said goods have been exported - In the present case, the appellant has filed the refund claim after expiry of the period of 60 days. When it is so then it is the contravention of the provisions of clause 2(e) of the N/N. 49/2007-ST dated 6.10.2007 - appeal dismissed - decided against appellant.
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