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2018 (4) TMI 653 - AT - Central ExciseRefund of CENVAT credit - time limitation - export of goods - Rule 5 of the CCR 2004 read with N/N. 227/12 dated 18.6.2012 - Held that: - the limitation would start from the end of the quarter, during which exports have taken place - appeal dismissed - decided against Revenue.
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