TMI Blog2001 (2) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... iled Modvat credit amounting to Rs. 53,630/- on an endorsed Bill of Entry vide entry No. 115, dated 30-7-1994 in their RG. 23A Pt.II on 4-10-1994. The Headquarter's Anti-Evasion Party of Central Excise Commissionerate, Jaipur visited their unit and on their advise, the appellants reversed the Modvat credit. However, they filed a refund claim of this amount on 18-9-1998. The only ground on which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 233B of the Central Excise Rules, 1944, the claim filed on 18-9-1998 is time-barred. He has also stated that mere noting of the words Under protest in the RG 23A Pt. II is not a valid form of protest. The Asstt. Commissioner in his order has relied on the following decisions for rejecting the refund claim of the party : (i) DCM Data Products v. C.C.E. - 1993 (66) E.L.T. 653 (CEGAT) and (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about four years of making the above stated debit entry. This refund claim has been rejected as time-barred by the original authority. It is the case of the appellants that the amount stood regularised on assessment of the RT 12 Return for the quarter ending September, 1994. This RT 12 Return was finally assessed by the Range Supdt., on 27-1-1995. The appellants are placing great emphasis on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. The ld. Advocate for the appellants relied on the decision of Tribunal in the case of M/s. Andhra Cement Co. Ltd. v. C.C.E., Guntur reported in 1986 (26) E.L.T. 553 (T) = 1986 (7) ECR 352 (CEGAT Ms.) and M/s. Advani Oerlikon Ltd. v. CCE, Madras reported in 1993 (63) E.L.T. 695 (T) = 1992 (38) ECR 44 (CEGAT-SRB). In these decisions, it is held that the protests can be filed even before the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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