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2013 (12) TMI 1086 - CESTAT NEW DELHIRefund claim rejected on bar of limitation – Held that:- The claim of refund was made by the appellant within a period of around two months from the date of passing of the order-in-appeal - Following Surbhi Enterprise Vs. CCE, Ahmedabad [2006 (12) TMI 25 - CESTAT,AHMEDABAD ] and Nepa Ltd. Vs. CCE, Indore [2002 (10) TMI 150 - CEGAT, NEW DELHI] – filing an appeal against the order of confirmation of the demand amounts to protest and the consequential relief is liable to be granted to the assessee on the success of their appeal without raising the power of limitation. Relatability of debit to the demand – Held that:- Merely because the appellant has not mentioned against the said debit that the same is relatable to the demand in question will not ipso facto go to show that the same is not in respect of the confirmed demand - the debit was relatable to the demand and the appellant are entitled to the refund – order set aside – Decided in favour of Assessee
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