TMI Blog2009 (1) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... efund allowed. - E/506/2001 - 107/2009 - Dated:- 20-1-2009 - Ms. Jyoti Balasundaram, Shri P. Karthikeyan, JJ. REPRESENTED BY : Shri G. Natarajan, Advocate, for the Appellant. Shri V.V. Hariharan, Jt. CDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The claim for refund of duty of Rs. 58,72,735.28 on the ground that the goods on which the above amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner. The payment of duty until the passing of the order by the Tribunal is to be treated as payment of duty under protest, as challenge to the duty demand by way of appeal to the Tribunal is itself a protest, in the light of the Tribunal s decision in Flash Labs Ltd. v. CCE, New Delhi - 1996 (88) E.L.T. 782 and further in the light of the Tribunal s order in Southern Refineri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the excise duty had been collected from the buyers of the appellants. However, the appellants have succeeded in satisfying us that the composite price inclusive of all the duties shows that price includes the duty payable and have also drawn our attention to letters written by the customers affirming that they had not paid any excise duty on the purchase of the goods in question from the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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