2012 (10) TMI 187

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....JDR, for the Respondent. [Order]. -  The appellant filed appeal against order-in-appeal CEX.XI/JMJ/321/916/NSK/APL/03 dated 17-10-2003, whereby Commissioner (Appeals) upheld the lower adjudicating authorities order rejecting the refund claim of Rs. 10,000/- as time bar. 2. Briefly stated facts of the case are that the appellant is engaged in the manufacture of different size of ....

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....cise Rules 1944 and reiterated the findings of the lower authorities. However he did not dispute that the appellant have mentioned 'duty paid 'under protest' on the requisite challan while making payment of Rs. 10,000/-. 5. I have carefully gone through the submissions and perused the records. I note that a demand of Rs. 37,746.48 was issued on 31-8-1987 on the ground that impugned goods w....

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....n the date of payment of duty and found the same to be in accordance with Rule 233B. However both the lower authorities rejected the refund claim of Rs. 10,000/- on the ground that in their letter dated 23-6-1988, the appellant nowhere mentioned that the appellant paid the duty under protest. However, I find that both the lower authorities in their findings admitted that the appellant did mention ....