2002 (9) TMI 779

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....ate, for the Respondent. [Order]. - The respondents manufacture cotton yarn falling under Chapter 52. They supplied cotton yarn on 15-10-96 and 14-11-96 to 100% E.O.U. for export through merchant exporter on payment of additional duty of excise amounting to Rs. 7,117/- and Rs. 8,987/- respectively. They, however, filed a refund claim of Rs. 16,104/- in respect of the above duty on 9-7-97 on ....

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....rically submitted their intention to pay duty underprotest on the above invoices. Consequently, the Asst. Commissioner sanctioned the refund of Rs. 16,104/- to the respondents. 2. The above order of the Asst. Commissioner was reviewed by the Revenue and an appeal filed before the Commissioner (Appeals). The  Commissioner (Appeals), Bhopal vide his Order dated 12-4-2002 rejected the ap....

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....g of this appeal, my attention is drawn by both the sides to the letter of protest dated 14-11-96 in respect of the duties of  Rs. 3,675/- paid vide invoice No. 221, dated 15-10-96 and another amount of duty Rs. 3,442/- paid by invoice No. 222, dated 15-10-96. Since the protest  letter itself is filed on 14-11-96, the same did not covered the clearances made on 15-10-96 - a date anterior....