2014 (9) TMI 478

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....5, in Appeal No. E/102/2003, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). 2. The appellant purchased sugantha supari from its manufacturers viz. M/s. Rukmani Packwell Traders, during the period from June, 1994 to March, 1995. The appellant paid duty under protest; but, however, the Assistant Commissioner of Central Excise by an order dated 24-6-1996, vacated t....

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....toms and Central Excise (Appeals). The Commissioner of Customs and Central Excise (Appeals), after going through the case, as projected, allowed the appeal and set aside the order passed by the Revenue. In doing so, the first Appellate Authority held that the judgment of this Court is a judgment in remand and therefore, the appellant/assessee is entitled to take advantage of the decision of this C....

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....itself, the appeal filed by the Revenue, was allowed, thereby setting aside the order passed by the first Appellate Authority. Aggrieved by the same, the appellant/assessee has filed this appeal and it has been admitted on the following substantial questions of law : "(a)    Whether the payment of duty by the manufacturer under protest would stop commencement of limitation for th....

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....in terms of Section 11B of the Central Excise Act, 1944, any person claiming refund of any duty of excise and interest, if any, paid on such duty, may make an application for refund of such duty and interest before the expiry of six months from the relevant date, in the manner prescribed and the application should be accompanied by such documents or other evidence to establish that the duty of exc....