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2017 (5) TMI 945 - CESTAT NEW DELHI

2017 (5) TMI 945 - CESTAT NEW DELHI - TMI - Refund claim - amount of duty paid on inputs used in the manufacture of goods i.e. yarn exported under a letter of undertaking - rejection on the ground that goods exported are not related to the quarter or the month of the refund claim filed by the appellant - Held that: - date of export of goods is relevant for calculating the limitation of one year for filing the refund claims as provided u/s 11B of CEA and not the ‘conditions of quarter or months’ .....

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al, CS - for the appellant Shri G.R. Singh, DRs - for the respondent ORDER Per Ashok K. Arya : M/s RSWM Ltd. has filed this appeal against Order-in-Appeal No. 79/2011 dated 15.3.2011 passed by the Commissioner (Appeals), Jaipur-II. 2 (i) The brief facts are that the appellant is engaged in the manufacture of cotton yarn and manmade yarn of synthetic and artificial staple fibres classifiable under Chapters 52, 54 and 55 of Central Excise Tariff. The appellant filed refund claim under Rule 5 of Ce .....

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ulfilled the Condition No. 4 of Notification No. 5/2006-CE(NT) dated 14.3.2006, as the export relates to future period i.e. October, 2008 and not to the quarter or the month for which claim has been filed. 3. With above background of facts, heard, ld. Counsels Shri Vijiay Khongal for the appellant and Shri G.R. Singh, for the Revenue. 4. When there is no dispute regarding the fact of export of the subject goods and had the exporter filed refund claim later for the subject goods there would have .....

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