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2013 (4) TMI 707 - AT - Central ExciseDenial of benefit of Notification No. 108/95 CE - Held that:- At the time of payment, TR 6 challan bore a remark that if any refund arises, the same may be paid directly to M/s. Power Grid Corpn. of India Ltd. Commissioner (Appeals) has construed the remark as payment of duty under protest which is being disputed by the Revenue inasmuch as no protest was lodged on each and every invoice and no letter of protest was separately filed. - identical issue was the subject matter of the Tribunal s order in the same assesse s case reported as M/s. Power Grid Corpn. of India Ltd. vs. CC, Chennai [2008 (10) TMI 92 - CESTAT, CHENNAI]. While considering all the aspects in detail, including the meetings between the representatives of various Ministries as also the fact of late sanction of world bank loan, the Tribunal arrived at a finding that the issue of time bar will not apply to sanction of refund claim by the Revenue. By following the said order, we do not find any infirmity in the impugned order of Commissioner (Appeals) - Decided against Revenue.
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