2000 (7) TMI 689

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....ineer, for the Appellant. Shri S. Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No. 101/93 dated 2-3-1991 passed by the Commissioner (Appeals) upholding the rejection of refund claim solely on the ground that appellants have not followed the procedure prescribed under sub-rules 4 to 6 of Rule 233B of Central Excise Rules, 1944 and hen....

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....s held that the letter written to the Asst. Collector intimating the duties paid under protest is sufficient compliance with requirement of Rule 233B of Central Excise Rules, 1944. Rest of the rules are only procedural and not mandatory and cannot be treated as mandatory. Further reliance is also placed on the Apex Court judgment rendered in the case of Mafatlal Industries v. U.O.I. as in 1997 (89....

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....rtained and that refund claim is time barred. In terms of the judgment of Hon'ble Bombay High Court in the case of Roche Products Ltd. v. U.O.I. (supra), it is seen that a letter of protest lodged to the Asst. Collector has been considered to be sufficient compliance for the purpose of considering it having been filed under protest for purpose of refund under Section 11B of Central Excise Act, 194....