1991 (7) TMI 214

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent. [Order per : S. 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, sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e placed reliance on the ratio of the ruling 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 endor....