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TMI Blog2014 (1) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer M/s. Hindustan Vidut Products Ltd. The respondents deposited the said duty with the Revenue vide various challans as detailed in the order in original, with a remark that in case loan is sanctioned, the said duty would be refunded to them. As subsequently the world bank loan was sanctioned, their claim for refund of the duty was originally rejected by the adjudicating authority. However on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri-Chennai)]. While 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 Tribunal arrived at a finding that the issue of time bar will not apply to sanction of refund claim by the Revenue. By following the said order, we do not find any infirmity in the impugned order of Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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