2011 (5) TMI 125

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....aims for refund of duty paid by the appellants on RCC poles captively consumed have been rejected on the ground that there was no valid payment under protest as the letter of protest was addressed to the Superintendent of Central Excise while the proper authority was the Asst. Collector of Central Excise. Further, in Appeal No.E/707/2009, the additional ground for rejection of claim for refund is ....

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....ind that it is possible to dispose of the Appeal No.E/707/09 by way of remand by remitting the case to the adjudicating authority to consider documents such as originals of Chartered Accountant s certificate/audited balance sheet/bank scrolls of link/focal bank showing deposits in PLA account in the light of Tribunal s decision in assessee s own case Superintending Engineer Vs CCE Trichy  [20....