2015 (6) TMI 742

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..... challenged the said decisions before the Tribunal. We find that Tribunal vide [2013 (4) TMI 707 - CESTAT NEW DELHI] rejected the appeals filed by Revenue. Another decision in the appellant’s own case is reported as Power Grid Corporation of India Ltd. vs. C.C., Chennai - [2008 (10) TMI 92 - CESTAT - Chennai]. - By following the same, we set aside the impugned order - Decided in favour of assessee. .....

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..... deposited on 26.6.2004. 2. Refund claim was initially denied on merits as also on limitation by the original adjudicating authority. On appeal, the Commissioner (Appeals) held in favour of the assessee on limitation but rejected the claim on merits by observing that the appellant , at the time of clearance of the goods were not financed by the World Bank which approval came later on. 3. We f .....

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