2005 (11) TMI 405

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.... Kumar, Advocate, for the Respondent. [Order]. - This is a Revenue Appeal against OIA No. CEX.Xl/JMJ/106/ 916/NSK/APPEAL/2003, dtd 28-3-2003 passed by the Commissioner of Central Excise and Customs (Appeals), Nasik. The OIO clearly stated that the assessee had debited an amount of Rs. 4,77,917/- on 30-9-97 and claimed refund on 6-7-98 which is after a period of six months. It was also noted ....

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....to be taken in a narrow and pedantic manner. He has clearly noted that the circumstances disclosed from the correspondence between assessee and Revenue that the assessee was claiming the benefit and the amounts were deposited under insistence, then the words "under protest" is required to be taken into consideration. He has challenged the plea that there is necessity to follow Rule 233B. He also r....

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....owever, reversal was one on the insistence of the officers. Therefore, he submits that all these judgments apply to the facts of the case and the order passed by the Commissioner in the light of the Tribunal ruling rendered in the case of M/s. Premium Soaps and Detergents (supra) is a correct order. 2. On a careful consideration, I notice that the assessee had cleared inputs for processing....