2001 (2) TMI 464

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....andon, SDR, for the Respondent. [Order]. -  The appellants availed Modvat credit amounting to Rs. 53,630/- on an endorsed Bill of Entry vide entry No. 115, dated 30-7-1994 in their RG. 23A Pt.II on 4-10-1994. The Headquarter's Anti-Evasion Party of Central Excise Commissionerate, Jaipur visited their unit and on their advise, the appellants reversed the Modvat credit. However, they file....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r has observed that in the absence of valid protest letter in terms of Rule 233B of the Central Excise Rules, 1944, the claim filed on 18-9-1998 is time-barred. He has also stated that mere noting of the words "Under protest" in the RG 23A Pt. II is not a valid form of protest. The Asstt. Commissioner in his order has relied on the following decisions for rejecting the refund claim of the party : ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ord their protest. They filed the refund claim of the amount so debited, on 18-9-1998 after about four years of making the above stated debit entry. This refund claim has been rejected as time-barred by the original authority. It is the case of the appellants that the amount stood regularised on assessment of the RT 12 Return for the quarter ending September, 1994. This RT 12 Return was finally as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....und claim not in conformity with these provisions, the claim has rightly been held to be time-barred. The ld. Advocate for the appellants relied on the decision of Tribunal in the case of M/s. Andhra Cement Co. Ltd. v. C.C.E., Guntur reported in 1986 (26) E.L.T. 553 (T) = 1986 (7) ECR 352 (CEGAT Ms.) and M/s. Advani Oerlikon Ltd. v. CCE, Madras reported in 1993 (63) E.L.T. 695 (T) = 1992 (38) ECR ....