2014 (1) TMI 378

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....T Per Archana Wadhwa (for the Bench): 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 ....

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....sioner (Appeals) is impugned before us by 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....