Refund Claim for Terminal Excise Duty Sanctioned After Demand Against EMI Transmission Ltd. Dropped; Limitation Period Issue Resolved.

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....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.....