2018 (2) TMI 530

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..... e 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. - E/87454/2015 - A/92049/2017 - Dated:- 15-9-2017 - Shri C J Mathew, Member (Technical) .....

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..... Two refund claims for a total of `8,22,139 filed on 29th April 2014 were held to be time-barred as the purported relevant date for computation of admissibility of one year thence was, according to the lower authorities, the date of export. 3. Heard both Learned Counsel for appellant and Learned Authorized Representative. 4. The claims for refund of CENVAT credit is covered by notification .....

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