Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2002 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (3) TMI 698 - AT - Central ExciseExtract: .......dquo if any of the provisions of this rule has not been observed, it shall be deemed that the assessee has paid the duty without protest. rdquo In view of these facts we hold that the duty was not paid under protest and accordingly refund claim is hit by the time-limit specified in Section 11B of the Central Excise Act. The appeal is thus rejected.
|