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    <title>2019 (10) TMI 764 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the rejection of refund claims filed beyond one year from the date of export under Notification No. 17/2009, emphasizing the binding nature of the time limit without provision for condonation of delays. The appeals were dismissed, highlighting the importance of strict adherence to specified time limits for filing refund claims.</description>
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      <description>The Tribunal upheld the rejection of refund claims filed beyond one year from the date of export under Notification No. 17/2009, emphasizing the binding nature of the time limit without provision for condonation of delays. The appeals were dismissed, highlighting the importance of strict adherence to specified time limits for filing refund claims.</description>
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