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2012 (10) TMI 187 - CESTAT, MUMBAIRefund – duty paid under protest - rejection of the refund claim on the ground that the payment made under protest was not in accordance with provisions of Rule 233B of Central Excise Rules 1944 – alleged that appellant nowhere mentioned that the appellant paid the duty under protest – Held that:- Demand was finally set aside by the Tribunal as time barred - no dispute that the challan dated 27-6-1998 vide which the appellant has paid Rs. 10,000/- has an endorsement ‘duty paid under protest’. This goes to show that the requirement that duty had been paid ‘under protest’ is met in the case – refund allowed - appeal is allowed
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