2012 (7) TMI 503

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...., J. Subash Barodia for the Appellant. R.S. Srova for the Respondent. ORDER 1. The appellant had paid service tax of Rs. 2,43,116/-, Education Cess and interest thereon amounting to Rs. 2,20,689/- by debit entry in their cenvat account on 13.6.06. This was confirmed and appropriated subsequently in the order-in-original dated 22.9.06. Since the department took objection for the debitin....

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....e ground that the refund claim was submitted beyond the period of limitation under Section 11B of Central Excise Act, 1944. 2. The Ld. Chartered Accountant on behalf of the appellants submitted that in the cross-objection filed by them when the department filed appeal before the Ld. Commissioner (Appeals) they had specifically stated that the debits in the cenvat account were made under protest....

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.... decided at this stage itself, the requirement of pre-deposit is waived and the matter is taken up for final decision with the consent of both the sides. 4. I have considered the submissions made by both the sides. The Ld. Chartered Accountant produced a copy of the letter submitted by them to the Superintendent of Central Excise, Jamnagar on 16.6.06 after debiting the amounts in the cenvat acc....