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2017 (11) TMI 594 - AT - Central ExciseClearance to 100% EOU - Refund claim - deemed export - period of limitation - Held that: - the issue on merits is settled in favor of the appellant, by Hon’ble Gujarat High Court in the case of COMMISSIONER - CENTRAL EXCISE AND CUSTOMS Versus NBM INDUSTRIES [2011 (9) TMI 360 - GUJARAT HIGH COURT], where it was held that Refund of Cenvat credit was available on inputs used in manufacture of goods cleared by DTA unit to 100% EOU that Refund could not be denied on ground that it was a case of deemed export, under Rule 5 of CCR, 2004. Refund claim - time limitation - rejection of refund claim for the quarter ending March, 2006 - Held that: - when the claim was to be filed quarterly, the date of filing was to be computed from the last date of quarters - refund filed is within time limit. Refund allowed - appeal allowed - decided in favor of appellant.
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