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2015 (9) TMI 311 - CESTAT NEW DELHI

2015 (9) TMI 311 - CESTAT NEW DELHI - TMI - Denial of refund claim - Bar of limitation - Duty paid under protest - Held that:- In the G.A.R. -7 Challans dated 5.3.2009, 31.3.2009, 3.7.2009 and 5.10.2012, the appellant has not endorsed the words under protest. Where as in GAR-7 Challans dated 28.4.2010, 5.7.2010, 3.7.2010, 4.10.2010, 4.1.2011, 4,4,2011, 5,7,2011, 4.10.2011 3.1.2012, 31.3.2012 and 4.01.2013 the appellant has marked the words under protest. The refund claim is filed beyond a period .....

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oner : Shri Mohinder Singh, Advocate For the Respondent: Shri R.K. Grover, DR ORDER Per: Sulekha Beevi C.S. The appellant is aggrieved that his refund claim was rejected as being time barred. 2. The appellant filed a refund claim of ₹ 92,014/- of service Tax paid during the period Jan/2009 to Nov./2012 in relation to the service as sub agent of Western Union/Money Gram. The claim was rejected by the adjudicating authority for the reason that the duty/tax was not deposited under protest and .....

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the procedure laid in the CBECs Excise Manual of Supplementary Instructions, 2005 to deposit service tax under protest, the appellants have mentioned in some of the GAR-7 Challans the word under protest. The Commissioner (Appeals) allowed a refund of ₹ 58,233/- vide the GAR-7 Challans which mentioned the words under protest,. The refund claim of ₹ 33781/- was rejected for the reason that in the GAR-7 Challans pertaining to this amount there was no remarks of under protest, and theref .....

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