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2017 (7) TMI 792 - AT - Central ExciseRefund claim - Rule 5 of the CCR, 2004 read with N/N. 27/2012-CE (NT) dated 18.06.2012 - rejection on the ground of time limitation - Section 11B of the CEA, 1944 - Held that: - while entertaining the refund claim filed by the appellant, the same was rejected as time barred because the refund claim was required to be filed within one year of the date of export. In fact, the adjudicating authority is required to ascertain the date on which the goods have been exported and corresponding date of filing the refund claim and if the refund claim is filed within time limit prescribed under the Act of the date of export as defined under Section 11B of the Act, in that circumstances, the refund claim cannot be rejected as time barred. The fact is to be ascertained by the adjudicating authority on production of relevant documents by the respondent - appeal allowed by way of remand.
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