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2018 (5) TMI 1305 - AT - Service TaxRefund claim - time limitation - section 11B of CEA - Held that: - reliance placed upon the decision in the case of CCE, Coimbatore vs. GTN Engineering India Ltd. [2011 (8) TMI 960 - MADRAS HIGH COURT] wherein it has been held that the relevant date for computing one year under Section 11B of the Central Excise Act, 1944 is to be determined by complying Rule 5 of CENVAT Credit Rules, 2004 and the assessee can file the refund claim for a quarter and the last day of the quarter has to be considered for determining the limitation in terms of Section 11B. There is no infirmity in the impugned order whereby the Commissioner (A) has only remanded the case back to the original adjudicating authority for a fresh adjudication keeping in view the law laid down by various appellate authorities - appeal dismissed - decided against Revenue.
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