Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1018 - AT - Central ExciseRefund claim - duty paid under protest - Held that: - Protest in any form to the authorities is to be accepted unless until it is explicitly rejected - In the absence of any such correspondent from Revenue, the finding of the lower authorities that this matter cannot be considered as an intimation for payment of duty under protest seems to be belated and mis-directed, as during the relevant period duty liability on clearance of goods as per provisions of Central Excise Rules, 2002 for the month needs to be discharged within five days of succeeding month, In this case appellant had lodged protest of duty payment on 04.04.2016. Appeal allowed - decided in favor of appellant.
|