TMI Blog2002 (10) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) has rejected their claim for refund of duty. 2. Shri M. Pushkarna, ld. Advocate submitted that the appellants manufacture newsprint paper as well as wrapping paper; that wrapping paper is consumed captively to wrap the news print and duty of excise was paid according to the formula set out by the Department under letter dated 7-6-57; that they were calculating the quantity of wrappin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at subsequently their appeal was allowed by Commissioner (Appeals) vide Order-in-Appeal dated 8-2-93; that pursuant to the said Order-in-Appeal they filed refund claim on 1-3-93 which has been rejected by the Assistant Commissioner on the ground that the appellants had not followed the procedure prescribed under Rule 233B of the Central Excise Rules, 1944 and the claim, being beyond six months fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribe any particular form of protest and it is not possible to say on the basis of Rule that the duty was paid without protest when protest was lodged by filing the price list as per Department's direction. 3. Shri H.C Verma, ld. DR reiterated the findings as contained in the adjudication order as well as in the impugned Order. 4. I have considered the submissions of both the sides. It has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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