2013 (2) TMI 441

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....araraman, Adv.   Per: Ashok Jindal: This appeal is filed by the Revenue. The facts of the case are that the respondents paid the duty "under protest" during the period July, 2000 to July, 2002. The respondents filed the refund claim after a clarification was issued by the Board for excess payment of duty by them under protest. The adjudicating authority rejected their refund claims a....

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....ive representing the department that when a law has been amended, the protest lodged by the assessee automatically gets vacated. On the other hand, learned counsel for the respondents relied on the decision of this Tribunal in the case of Fine Composite Pvt. Ltd. Vs Collector of Central Excise, Bombay-II reported in 1995 (78) E.L.T73 (Tribunal). 5. We have considered the contentions of both sid....