2008 (8) TMI 699

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : S.L. Peeran, Member (J) (Oral)]. -  This appeal arises from OIA No. 111/05 CE dated 23-6-05 by which a Refund claim of Rs. 98,912/- has been rejected as time barred. The appellants submission is that duty was paid under protest and they had endorsed the term "protest" in the PLA. However the claim was rejected on the ground that the procedure under Rule 233B was not followed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e procedure under Rule 233B was only directory and not mandatory. Failure to follow the procedure would in no way take away the nature of protest. Learned DR submits that following the procedure under Rule 233B is a must as has been held by the Commissioner in the light of the judgment in the case of Gujarat State Fertilizers & Chem. Ltd. v. CCE, Vadodara, 2004 (166) E.L.T. 193 (Tri.-Del.) as note....