Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 890 - AT - Central ExciseRefund claim - duty paid under protest - time limitation - Held that: - the matter was still sub-judice, when the appellant had filed further appeal against the order of the learned Commissioner (Appeals) before this Tribunal - the Commissioner (Appeals) is correct in holding that the payment of the amount on 16/06/2003 was by way of revenue deposit, in absence of there being any adjudicated or admitted dues - Commissioner (Appeals) is right in holding that the amount was paid under protest, as the respondents have been continuously agitating the demand before the higher forums - refund allowed - appeal dismissed - decided against Revenue.
|