2014 (1) TMI 378

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..... : In all three appeals of the Revenue, the issue involved are identical 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 .....

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..... the Revenue. 3. The Revenue is not disputing the fact that at the 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 .....

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