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    <title>2012 (4) TMI 425 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the rejection of the claim of refund of Service Tax under Notification No.17/2009-ST as time-barred due to the goods being exported beyond 1 year from the date of filing the refund claim. The Tribunal emphasized the statutory requirement to file the claim within 1 year from the date of export of goods and concluded that relief could not be granted based on the appellant&#039;s arguments regarding the delay in filing the claim. The decision was supported by a relevant precedent, leading to the rejection of the appeal.</description>
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    <pubDate>Fri, 02 Mar 2012 00:00:00 +0530</pubDate>
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      <title>2012 (4) TMI 425 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=212776</link>
      <description>The Tribunal upheld the rejection of the claim of refund of Service Tax under Notification No.17/2009-ST as time-barred due to the goods being exported beyond 1 year from the date of filing the refund claim. The Tribunal emphasized the statutory requirement to file the claim within 1 year from the date of export of goods and concluded that relief could not be granted based on the appellant&#039;s arguments regarding the delay in filing the claim. The decision was supported by a relevant precedent, leading to the rejection of the appeal.</description>
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      <pubDate>Fri, 02 Mar 2012 00:00:00 +0530</pubDate>
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