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TMI Blog1991 (7) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : R. Jayaraman, Member (T)]. - This is an appeal directed against the Order-in-Appeal bearing No. GSM-1123/89-AHD, dated 15-5-1989 passed by the Collector of Central Excise (Appeals), Bombay, rejecting the appellants' appeal. 2. The facts of the case are that the appellants filed a Classification List No. 1/86-87 under sub-heading 5406.11 of Central Excise Tariff 1985 for the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g under Chapter 39, but as per the department's opinion, excise duty on Mono Filament Yarn of HDPE and strips of High Density is liable and therefore, duty is paid under protest under Rule 233B of the Central Excise Rules. Subsequently they followed up the same by way of final refund claim. The claim for the period from 26-6-1986 to 10-6-1988 was made on 12-9-1988 and the appellants, before filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t letter and payment of duty under protest for the subsequent period from 6-5-1986, did not arise. He therefore, pleaded that the orders of the authorities below are not legally sustainable and are required to be set aside. 4. Shri Naik, the Ld. SDR, on the other hand, pleaded that when they received the classification list (as per their own indication of the rate of duty without any amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the appellants having realised their mistake in indicating a wrong classification could file a letter of protest for purposes of saving limitation under Sec. 11B and whether it is necessary only to appeal against the classi- fication list or not. We find that in this case the appellants claimed assessment at the rate of Rs. 3.52 per kg, which was approved by the Assistant Collector only on 26- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment or for claiming refund by the assessee, irrespective of whether appeal is filed on approved classification list or otherwise. In view of the settled legal position, if a letter of protest (a prelude to save limitation for filing refund claim) is lodged before approval of classification list, that has to be considered and rejected by the Assistant Collector. In view of this, we set aside the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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