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2017 (11) TMI 881 - CESTAT BANGALORERefund of unutilized input credit - denial on the ground that they have filed the refund claim beyond period of one year from which they exported their final products - Held that: - reliance placed in the case of Commissisoner of Central Excise Versus GTN Engineering [2011 (8) TMI 960 - MADRAS HIGH COURT], where it was held that the relevant date should be the date on which the export of goods was made - refund not allowed - appeal dismissed - decided against appellant.
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