1991 (7) TMI 214

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.... Kalyanam, Member (J)]. - This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras dated 4-10-1989 rejecting the appellant's claim for refund on the ground that duty was not paid under protest in terms of Rule 233B of the Central Excise Rules, 1944. 2. Shri Koshy Chandy, the learned Consultant for the appellant, submitted that a refund claim was filed on 1-....

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....ng of this Bench in the case of Andhra Cement Co. Ltd. v. Collector of Central Excise, Guntur, reported in 1986 (26) E.L.T. 553 (Tribunal), and further submitted that this decision has been followed in subsequent cases also. 3. Shri Sundararaju, the learned SDR, submitted that a strict construction of Rule 233B would enjoin a party to make protest endorsement in RT 12 returns and the Gate Passes.....