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2018 (5) TMI 545 - AT - Central ExciseRefund claim - export of goods - Time Limitation - Section 11B of the Central Excise Act - Held that: - these cases relates to export of goods and not the export of services and in the case of export of goods, the Hon’ble Madras High Court in the case of M/s. GTN Engineering (I) Ltd. [2010 (8) TMI 314 - CESTAT, CHENNAI] has considered the issue of limitation as prescribed u/s 11B for claiming the refund under Rule 5 of CCR, 2004. The Hon’ble High Court held that time period of one year should be reckoned from the date of export of goods. Cases are remanded back to the original authority to pass de novo order regarding the refund claim - appeal allowed by way of remand.
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