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    <title>2017 (11) TMI 594 - CESTAT ALLAHABAD</title>
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    <description>Refund of accumulated Cenvat credit was held admissible where inputs were used in goods cleared to a 100% EOU under CT-3 certificates and treated as deemed export; the credit could not be denied merely because the clearances were to an EOU. The limitation objection to one quarterly refund claim also failed, because the filing period was to be computed with reference to the end of the relevant quarter, making the claim filed on 28.03.2007 within time. Refund was therefore directed to be granted with interest in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350715</link>
      <description>Refund of accumulated Cenvat credit was held admissible where inputs were used in goods cleared to a 100% EOU under CT-3 certificates and treated as deemed export; the credit could not be denied merely because the clearances were to an EOU. The limitation objection to one quarterly refund claim also failed, because the filing period was to be computed with reference to the end of the relevant quarter, making the claim filed on 28.03.2007 within time. Refund was therefore directed to be granted with interest in accordance with law.</description>
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