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2015 (7) TMI 131 - MADRAS HIGH COURTDenial of refund claim - whether the Tribunal was justified in dismissing the restoration application on the premise that COD clearance is required - Held that:- Court extended the concept of dispute resolution by High-Powered Committee to amicably resolve the disputes involving State Government and their instrumentalities. The appeal in this case was filed on 25.09.2004 and therefore, prima facie the appellant is justified in saying that there was no requirement for clearance by the High Powered Committee. The Tribunal was at error in dismissing the appeal at the first instance. Even otherwise, subsequent to the decision of the Supreme Court in the case of Electronics Corporation of India Vs. UOI, reported in [2011 (2) TMI 3 - Supreme Court], the restoration application has been filed on 30.5.2011. The law as it stands on and after 17.2.2011 is that there is no requirement of getting clearance from the COD. The Tribunal had failed to note the decision of the Supreme Court and therefore, the order of the Tribunal is erroneous. - when the restoration application was filed on 30.5.2011 by the appellant, the decision of the Supreme Court in the case of Oil and Natural Gas Commission v. Collector of Central Excise reported in [1994 (1) TMI 88 - SUPREME COURT OF INDIA] does not apply to the State Government and its instrumentalities - Decided in favour of assessee.
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