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The appellant is eligible for refund of Rs. 8,05,266/-. The 'under protest' letter filed for the initial payment is applicable to subsequent payments for the same issue, unless evidence shows the later payment was voluntary. The appellant is entitled to interest on the refund amount from 3 months after the refund claim date until payment, at 12% per annum u/s 11BB of the Central Excise Act, 1944. Appeal allowed.
The appellant is eligible for refund of Rs. 8,05,266/-. The 'under protest' letter filed for the initial payment is applicable to subsequent payments for the same issue, unless evidence shows the later payment was voluntary. The appellant is entitled to interest on the refund amount from 3 months after the refund claim date until payment, at 12% per annum u/s 11BB of the Central Excise Act, 1944. Appeal allowed.
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TaxTMI 
TaxTMI 
