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    <title>2020 (1) TMI 1492 - CESTAT AHMEDABAD</title>
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    <description>The tribunal upheld the impugned order, rejecting the appeal as devoid of merit, as the refund claims filed beyond one year from the date of export of goods were deemed time-barred. The decision was based on established legal precedents and previous tribunal rulings, following a similar judgment from the Hon&#039;ble Madras High Court. The appeal was dismissed in accordance with coordinated bench decisions, affirming that refund claims exceeding the statutory time limit are constrained by limitation.</description>
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      <description>The tribunal upheld the impugned order, rejecting the appeal as devoid of merit, as the refund claims filed beyond one year from the date of export of goods were deemed time-barred. The decision was based on established legal precedents and previous tribunal rulings, following a similar judgment from the Hon&#039;ble Madras High Court. The appeal was dismissed in accordance with coordinated bench decisions, affirming that refund claims exceeding the statutory time limit are constrained by limitation.</description>
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