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2014 (1) TMI 378 - CESTAT NEW DELHIPayment of duty under protest - Delayed refund – Revenue was of the view that no protest was lodged on each and every invoice and no letter of protest was separately filed - Held that:- Following M/s. Power Grid Corpn. of India Ltd. vs. CC, Chennai [2008 (10) TMI 92 - CESTAT, CHENNAI] - 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 issue of time bar will not apply to sanction of refund claim by the Revenue – Decided against revenue.
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