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2010 (3) TMI 406 - CESTAT, NEW DELHIRefund- Limitation- The appellant are a Central Govt. Public Sector Undertaking engaged in the manufacture of heavy and sophisticated electrical & mechanical equipment for generation and transmission of power chargeable to duty under Chapter 84 and 85 of the Central Excise Tariff. Duty paid on invoices but same not issued to customers. Subsequently amount collected from customers under different set of invoices on which also duty paid. Held that- while finalizing assessment, issue of double payment not considered, appellant right to submit claim again. Refund filed subsequently within one year of finalization is within time. Commissioner’s finding of refund being time barred not correct.
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