TMI Blog2018 (5) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... ate on which the goods were exported - refund claim filed is not within time limitation - appeal dismissed - decided against appellant. - E/20764/2017-SM - Final Order No. 20493/2018 - Dated:- 22-2-2018 - Mr. S.S Garg, Judicial Member Mr. Chidananda Urs, Advocate- For the Appellant order Per: S.S Garg The present appeal is directed against the impugned order dated 20.02.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the claim filed on 11.03.2014 for the period from 01.10.2012 to 31.12.2012 is hit by time bar inasmuch as the claim was filed beyond the period of one year from the date of export. After due process of law, the Assistant Commissioner of Central Excise vide Order-in-Original dated 09.06.2014 rejected the refund claim as time-barred under Section 11B of the Central Excise Act. Aggrieved by the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) while rejecting the appeal of the appellant has relied upon the judgment of the Hon'ble High Court of Madras in the case of CCE vs. GTN Engineering reported in 2012 (281) E.L.T. 185 which has settled the issue of limitation. Learned AR further submitted that subsequently the GTN Engineering has been followed by the Madras High Court in the case of CCE Vs. M/s. Celebrity Designs I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of law is answered in favour of the Department and against the assessee. He further cited the decision of the Tribunal in the case of Banswara Syntex Ltd. Vs. CCE, Jaipur-II - 2017 (345) E.L.T. 547 (Tri.-Del.) wherein the Tribunal has followed the GTN Engineering and has held that the relevant date for calculating the limitation period of one year is the date on which goods were export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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