2014 (3) TMI 556

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....eard both sides. 2. The Revenue filed this appeal against the order-in -appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the respondent had paid duty under protest, therefore the refund claim of the respondent is not time barred. 3. The brief facts of the case are that the respondents are engaged in the manufacture of P&P medicines and also cleared som....

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....dence on record, held that the respondents had made known to the department about its protest by virtue of letter dated 23.10.2000, the mention of protest of PLA debit entries and in the monthly return. In view of this, the Commissioner (Appeals) held that as the duty has been paid under protest, the refund cannot be rejected on the ground of time bar. 4. The contention of the Revenue is that t....