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2018 (2) TMI 530 - AT - Central ExciseRefund of unutilized CENVAT credit - denial on the ground of limitation - Held that: - It is now well-settled that, the claim for each quarter being restricted to one, the relevant date should be taken to be the last date of the quarter during which the exports have taken place. It is, therefore, apparent that the lower authorities have adopted an incorrect “relevant date” to the detriment of the appellant. The refund application restored to the original authority for deciding afresh on the eligibility to refund - appeal allowed by way of remand.
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