https://www.taxtmi.com/caselaws?id=53460 The appeal challenging the refund claim denial of Rs. 5,662.50, which was initially rejected but later allowed by the Commissioner (Appeals), was dismissed. The excess duty payment made by the respondents was considered a protest payment as per the Supreme Court's ruling, rendering the revenue's appeal baseless. The rejection of the revenue's appeal by the Commissioner (A) was upheld due to the lack of a valid legal basis and the acknowledgment of the payment as a protest against liability. en-us Fri, 30 Apr 2004 00:00:00 +0530 Wed, 13 Oct 2010 14:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53460 The appeal challenging the refund claim denial of Rs. 5,662.50, which was initially rejected but later allowed by the Commissioner (Appeals), was dismissed. The excess duty payment made by the respondents was considered a protest payment as per the Supreme Court's ruling, rendering the revenue's appeal baseless. The rejection of the revenue's appeal by the Commissioner (A) was upheld due to the lack of a valid legal basis and the acknowledgment of the payment as a protest against liability. Case-Laws Central Excise Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53460