TMI Blog2013 (4) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... r protest. The amended provision with respect to the relevant date also came into operation with effect from 11/12/2007 whereas the refund claim was filed by the appellant on 28/12/2007. However, by virtue of duty paid deemed to be under protest, time bar as prescribed under Section 11B of the Central Excise Act, 1944 will not be applicable to the present case. Accordingly appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of amount made by the appellant has to be considered as paid under protest and no time bar is applicable. He relied upon following judgments: (i) Shree Ram Food Industries vs. Union of India. [2003 (152) ELT 285 (Guj.)] (ii) Nice Foto Lab vs. Commissioner of Customs, Chennai [2002 (141) ELT 786 (Tri.-Chennai)] (iii) Laxmi Board Paper Mills Ltd. vs. Commr. Of C.EX., Mumbai. [2007 (208) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itated by an assessee before the Appellate Channels, it has to be considered that any payments made by the assessee during contesting the case is deemed to be paid under protest. In light of the settled law, payment made by the appellant and contesting the issue has to be considered as payment made under protest. The amended provision with respect to the relevant date also came into operation with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
