2004 (9) TMI 181

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..... ses out of the order of the Commissioner of Central Excise (Appeals) rejecting the claim of refund of Rs. 37,68,834/- as barred by limitation, rejecting the appellants' plea that duty was paid under protest and therefore, the claim for refund was not barred by limitation. 2. We have heard both sides. We find from the adjudication order that duty was paid under protest by the appellants but the As .....

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..... foam falling under Tariff Heading 3921.11 and hence not liable for licence control. It is the submission of the appellants that the requirement of Rule 233B had been complied with by them (a) by lodging a letter of protest; and (b) the Assistant Commissioner's acceptance that the duty was paid under protest. On accumulative reading of the Superintendent's letter dated November, 1986 and the reply .....

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