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    <title>2018 (5) TMI 1622 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner(Appeals)&#039;s remand order for fresh adjudication of a refund claim, interpreting the relevant date for filing the claim as the end of the quarter to which it pertained. Relying on the decision in CCE v. GTN Engineering (l) Ltd., the Tribunal dismissed the Revenue&#039;s appeal, finding no error in considering the quarter-end as the deadline for filing refund claims.</description>
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      <description>The Tribunal upheld the Commissioner(Appeals)&#039;s remand order for fresh adjudication of a refund claim, interpreting the relevant date for filing the claim as the end of the quarter to which it pertained. Relying on the decision in CCE v. GTN Engineering (l) Ltd., the Tribunal dismissed the Revenue&#039;s appeal, finding no error in considering the quarter-end as the deadline for filing refund claims.</description>
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