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2018 (5) TMI 769 - AT - Central ExciseRefund of service tax paid - rejection on the ground of nexus - N/N. 17/09-ST dated 07.07.2009 - Held that: - N/N. 17/09-ST dated 07.07.2009 provides that the claim for refund shall be filed within one year from the date of exportation of the goods - In this case, it is an admitted fact on record that the refund applications were filed by the appellant beyond the stipulated period of one year i.e. date of export of the goods - refund rightly rejected - appeal dismissed - decided against appellant.
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