TMI Blog2016 (12) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... s from June 1999 to February 2000 under protest. However, they had not mentioned “under protest” on the TR-6 Challan for the month of March 2000. As such, there was no protest on record for the month of March 2000. The Commissioner (Appeals) has therefore rightly rejected the claim for the month of March 2000 amounting to ₹ 65,000/- as time barred. - the order of Commissioner (Appeals) is le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not to be taken into account while computing the number of chambers of a stenter, filed refund claim for ₹ 6,63,000/- being duty paid under protest on the galleries of the stenter machine for the period from June 1999 to March 2000. The adjudicating authority sanctioned the refund claim filed by the party. In appeal filed by the Department, the Commissioner (Appeals) partially allowed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner has therefore rightly rejected the claim as time barred. 5. It is seen that the adjudicating authority had sanctioned the refund claim of the appellants from June 1999 to March 2000. Admittedly, the appellants had paid duty on galleries from June 1999 to February 2000 under protest. However, they had not mentioned under protest on the TR-6 Challan for the month of March 2000. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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