Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 141 - AT - Central ExciseWhether refund claim can be granted beyond limitation when there is no protest on record? - Held that: - It is seen that the adjudicating authority had sanctioned the refund claim of the appellants from June 1999 to March 2000 Admittedly, the appellants had paid duty on galleries from June 1999 to February 2000 under protest. However, they had not mentioned “under protest” on the TR-6 Challan for the month of March 2000. As such, there was no protest on record for the month of March 2000. The Commissioner (Appeals) has therefore rightly rejected the claim for the month of March 2000 amounting to ₹ 65,000/- as time barred. - the order of Commissioner (Appeals) is legal and proper - appeal rejected - decided in favor of Revenue.
|