2006 (1) TMI 508

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal by the assessee is against rejection of a refund claim for the period February, 2001 to February, 2002. The appellant had taken Cenvat credit on input, out of which the credit to the extent taken on input in waste cleared without payment of duty during the relevant period was sought to be denied by the departmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of duty equivalent to credit reversed. The refund claim in question was filed on 8-4-2004 and the same was rejected as time-barred. 2. Ld. Commissioner (Appeals) allowed the claim for refund of duty of Rs. 4,88,480/-, after noting that the assessee had validly registered their "protest" after reversal of credit to that extent in their Cenvat credit. The appellate authority, however, did no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ught to have been treated as a valid 'protest'. Thus, according to ld. Counsel, no part of the refund claim was liable to be rejected as time-barred. 4. Ld. SDR submits that the pendency of any appeal pertaining to irrelevant period cannot be treated as 'protest' for the relevant period. It is also submitted that, in respect of the reversals of credit mentioned at Sl. Nos. 2 to 4 in the ab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tant Commissioner, upon receipt of these letters, should have acknowledged them in writing. If he has not done it, the assessee should not be left to suffer. Hence, on the facts available on record, I hold that protest was registered in substantial compliance with the relevant rule in respect of the reversal of credit mentioned at Sl.No. 2 to 4 ibid and therefore the corresponding claim for refund....