TMI Blog2013 (4) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 mee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al and as such, are being disposed of by a common order. 2. After hearing both sides, we find that one manufacture M/s. Hindustan Vidut Products Ltd. (HVPL) cleared their final product to the present respondents M/s. Power Grid Corpn. of India Ltd. as deemed export and without payment of duty on the ground that respondents has applied for world bank loan in terms of Notification No. 108/95 CE. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 above 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. 4. We find that an iden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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