2014 (2) TMI 1087

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....Commissioner (Appeals) has held that refund/rebate claim filed by the respondent is within time as no time limit is prescribed as per Notification 12/05 read with Rule 5 of the Excise Rules. 2. Heard both sides. 3. The fact that the respondent exported service during the period 10.10.2005 to 31.03.2006 and rebate claim has been granted on 30.03.2007. The Adjudicating Authority rejected the rebat....