2000 (11) TMI 378

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.... the Respondents. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from Order-in-Appeal No. 117-CE/JPR/92 dated 28-1-1992 passed by Collector of Central Excise (Appeals), New Delhi rejecting the refund claim solely on the ground that although duty had been paid under protest as the OIO No. 82 (25-CE-Demand) 90 dated 16-7-1990 passed by the AC has not been challenged. Hence t....

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....r protest and later filed refund claim as the order of AC had not been challenged, therefore there is no question of refund claim on merits does not arise and the findings given by the Collector (Appeals) is required to be upheld. 4. We have carefully considered the submissions of ld. SDR as well as the pleas raised by the appellants in their memo in which it is stated that there is no dis....