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2017 (6) TMI 755 - AT - Central ExciseRefund of excess excise duty paid on account of addition of margin of notional profit @ 10% - rejection on the ground of limitation as the appellant did not file letter of protest under Rule 233B of CER, 1944 - Held that: - when the duty was paid, the proceedings were still going on. Even though, they had filed RT-12 returns, gate passes and invoices by affixing the stamp ED paid under protest, the claim was rejected on the ground that the specific procedure was not followed - There are conflicting judgements of this Tribunal on the admissibility of such marking on the documents. However, the fact remains that litigation proceedings for the period 1991-92 were going on. Similar issue covered by the decision in the case of CCE, Chennai-II vs. Electro Steel Castings Limited [2013 (8) TMI 199 - MADRAS HIGH COURT] that payment of duty made only during the pendency of appeal against very levy of duty for the earlier period is deemed to be under protest and no limitation is applicable. Refund not hit by limitation bar - appeal allowed - decided in favor of appellant.
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