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Recovery of Refund of terminal excise duty - Period of limitation - fter receiving the World Bank loan,...

Recovery of Refund of terminal excise duty - Period of limitation - fter receiving the World Bank loan, they filed the refund claim but could not be pursued, due to pending demand notice issued to M/s EMI Transmission Ltd. After the order of the learned Commissioner dropping the demand, the appellant pursued the refund, which was sanctioned to them. - Demand set aside. .....

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