2003 (7) TMI 512 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal of the appellant, who was engaged in manufacturing tractors with duty-exempt parts. The claim for refund was rejected due to non-compliance with Rule 233B, but the Tribunal accepted the appellant's argument that duty was paid under protest. The impugned order was set aside, and the Asst. Collector was directed to review the claim within three months. (2003 (7) TMI 512 - CESTAT, Mumbai)