2006 (3) TMI 378

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....ewalkar, SDR, for the Respondent. [Order]. -  The short point involved in these appeals is that Commissioner (Appeals) has rejected the refund claims filed by the appellants in respect of duty paid by them at the time of presentation of the Bill of Entry which was disputed and later on allowed by the Commissioner (Appeals) with regard to dispute relating to classification. While the app....

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....CEGAT decision in the case of Hutchisom Max Telecom Pvt. Ltd. v. Commissioner of Central Excise, Mumbai - 2004 (165) E.L.T. 175 (Tri. - Del.) where it was held that filing of appeal itself amount to protest and refund is not to be denied on grounds of limitation when disallowance of benefit of notification challenged by appellant and Such benefit finally allowed by Tribunal. It was submitted that ....

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....of Customs, Chennai - 2002 (141) E.L.T. 786 (Tri. - Chennai) it was held that time-bar was inapplicable in case refund raising out an order passed by the lower appellate authorities as refund will arise or not would be known only after the order granting refund has been passed. 5. The learned S.D.R. however, reiterated the decision of the Supreme Court and submitted that where the procedur....