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2018 (2) TMI 1235 - AT - Central ExciseRefund claim - rejection on the ground of time limitation - Section 11B of CEA 1944 - Held that: - the amount of duty was paid on 28.12.2012 as the Appellant could not produce the proof of export in compliance of the condition of N/N. 42/2001-CE(NT). Later, even though the proof of export was submitted in April 2013, but the refund claim was filed on 14.4.2014, after one year from the date of payment of duty, hence the refund is barred by limitation - appeal dismissed - decided against appellant.
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