2001 (1) TMI 518

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....ri M.P. Singh, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein were clearing air conditioners free of duty from their factory to 100% EOUs against CT-3 Certificates procured by the EOUs in terms of Notification 1/95-C.E., dated 4-1-1995. In the month of June '96, they were informed that the benefit of duty free clearances under CT 3 Certificates....

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.... on 25-6-1996 and hence refund claim for clearances between 21-6-1996 and 24-6-1996 was not admissible. The Commissioner (Appeals) dismissed the appeal of the assessee on the ground that the letter of protest dated 21-6-1996 bore only the official seal and handwritten date but no signature, and hence was not conclusive evidence of delivery of the letter of protest on 21-6-1996 to the office of the....