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    <title>2018 (5) TMI 545 - CESTAT BANGALORE</title>
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    <description>The Tribunal found the impugned orders unsustainable in law and remanded all cases to the original authority for fresh consideration. It was determined that Section 11B applies to claiming refunds under Rule 5 of CCR, 2004, with the relevant date for the one-year period being the date of export of goods. As a result, all appeals were allowed for further proceedings.</description>
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      <description>The Tribunal found the impugned orders unsustainable in law and remanded all cases to the original authority for fresh consideration. It was determined that Section 11B applies to claiming refunds under Rule 5 of CCR, 2004, with the relevant date for the one-year period being the date of export of goods. As a result, all appeals were allowed for further proceedings.</description>
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