2005 (10) TMI 322

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....the Respondent. [Order]. -  The Revenue has preferred this appeal against the order of the Commissioner (Appeals) wherein the Respondent's appeal was allowed. 2. The relevant facts in the case for consideration are that the Respondents were directed by the authorities below to deposit an amount of Rs. 18,154/- as duty against the show cause notice issued which the Respondent did....

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....ase the issue is to be decided is only relevant date. I find that the Hon'ble Tribunal in the case of Commissioner v. Abhideep Chemicals Private Limited - 2002 (143) E.L.T. 70 (Tribunal - Mumbai) held that "duty paid while filing appeal to contest liability is payment of duty under protest and refund not hit by normal limitation period by relied upon Para. 83 of Apex Court judgment in Mafatlal Ind....

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....eir favour. In the instant case, the appellate order was issued on 22-7-1994 and the Appellant has filed the refund claim on 14-8-1994, thus I hold refund claim was filed within six months hence, refund of duty paid against demand which has subsequently gone in their favour, is refundable to the Appellant. Therefore, in view of the aforesaid discussion, I set aside the impugned order and allow the....