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2017 (5) TMI 1194 - AT - Central ExciseRefund claim - cash equivalent of the export benefits - Section 11B of CEA, 1944 - Held that: - reliance was placed in the case of POWER GRID CORPORATION OF INDIA LTD. Versus COMMR. OF CUS., CHENNAI [2008 (10) TMI 92 - CESTAT, CHENNAI], where it was held that what was paid by the appellants was the cash equivalent of the duty of customs forgone by the Dept. as deemed export benefits, cash payment made by appellants should be treated as a ‘deposit’ and claim for its refund should be entertained without reference to the time-bar provisions of Section 27 of the CA - matter allowed by way of remand.
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