2006 (2) TMI 572

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....hej, DR, for the Respondent. [Order]. - This appeal is directed against Order-in-Appeal dt. 18-10-2004 wherein the Commissioner (Appeals) has dismissed the appeal filed by the appellants against the rejection of the refund claim by the adjudicating authority. 2. The relevant fact that arises for consideration are the appellants imported raw-materials and warehoused the same at Centra....

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....ioner (Appeals) categorically mentioned 'Interest is paid under protest' and these TR-6 challans are for independent bill of entries which were assessed at the time of clearance of goods from CWC. He relies upon the decision of the Tribunal in the case of Sunil Synchem Ltd. v. C.C., Jaipur reported in 2003 (157) E.L.T. 58 and CCE, Mumbai v. Piramal Spg. & Wvg. Mills reported at 2004 (175) E.L.T. 2....

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.... not done anything wrong, since TR-6 challans themselves on which the payment is made, could be considered as intention of making the payment of interest 'under protest'. The Tribunal in the case of Sunil Synchem Ltd. (supra) has held as under : "Refund - Limitation - Protest - Interest whether paid under protest - Protest registered by the appellants in the TR-6 challan while making payment of....