https://www.taxtmi.com/caselaws?id=110789 For refund claims on duty paid after goods were initially cleared under bond for export and exported later, the limitation period is to be reckoned from the date of payment of duty, not from the date of export. Where duty was paid because proof of export was not produced and refund was sought after export proof was later obtained, the claim must be tested against that payment date. The refund claims are to be examined afresh by the Original Authority after verifying timely filing and after granting a reasonable opportunity of hearing. en-us Mon, 15 Dec 2003 00:00:00 +0530 Wed, 18 Apr 2012 16:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110789 For refund claims on duty paid after goods were initially cleared under bond for export and exported later, the limitation period is to be reckoned from the date of payment of duty, not from the date of export. Where duty was paid because proof of export was not produced and refund was sought after export proof was later obtained, the claim must be tested against that payment date. The refund claims are to be examined afresh by the Original Authority after verifying timely filing and after granting a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 15 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110789