2020 (1) TMI 1492

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..... limitation. Appeal dismissed - decided against appellant. - Excise Appeal No. 433 of 2012 - Final Order No. A/10281/2020 - Dated:- 27-1-2020 - Ramesh Nair The issue involved in the present case is that whether the refund under Rule 5 filed beyond one year from the relevant date is time barred or otherwise. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf of the appellant arg .....

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..... 004, is barred by limitation. It is not in dispute that the refund claims were filed after one year from the date of export of the goods, accordingly, the refund was rejected by the authorities on the ground of limitation. 3. The Ld. Adv. submits that since the goods were exported, hence, the refund is admissible to them. 4. The Ld. AR for the Revenue submits that the issue is covered .....

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