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2018 (7) TMI 1060 - AT - Service TaxTime Limitation - Refund of unutilized CENVAT credit - Section 11B of CEA - cut off date as the last date of the quarter to which the claim pertains or not? - Held that:- The finding of the Commissioner that the cut of date for filing the refund claim in terms of Section 11B has to be interpreted as the last date of the quarter to which the claim pertains is not sustainable in law in view of the specific provisions as provided in Section 11B and also the decision of the Madras High Court in the case of GTN Engineering [2011 (8) TMI 960 - MADRAS HIGH COURT] wherein it has been categorically held that in the case of export of goods, the relevant date should be the date on which the export of goods was made and not the end of the quarter - appeal allowed - decided in favor of Revenue.
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