TMI Blog2000 (11) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... which are filled with duty paid rubber seals. The appellants took Modvat credit on these rubber plugs. The Asstt. Commissioner, Ujjain disallowed the credit on these plugs by three different orders all dated 23-8-1989. The appellants filed an appeal against these orders before the Commissioner (Appeals). They also reversed the Modvat credit of duty availed on these plugs and wrote a letter to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appeal. 2. I have heard Shri Devender Sharma, Consultant for the appellants and Shri M.D. Singh, SDR for the Respondents. The refund amount relates to the period from 15-11-1989 to 12-6-1995. The claim in respect of this was filed on 24-1-1996 - beyond a period of six months. Therefore, the original authority has rejected it as time barred. He does not accept that the payment was made unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247 (S.C.) have observed that where a person proposes to contest his liability by way of appeal/revision in the High Court, he would naturally pay the duty whenever he does, under protest. It is difficult to imagine that a manufacturer would pay the duty without protest even when he contests the levy of duty, its rate, classification or any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant's taking the Modvat credit for the duty paid on a certain input. The appellants paid back the amount of Modvat credit taken on such input and agitated the matter further in which they finally succeeded. Therefore, the refund of such amount does not relate to the duty paid on the goods cleared by them, but it is in respect of the credit of duty admissible on the inputs. The doctrine of unjus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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