TaxTMI 
TaxTMI 
2015 (10) TMI 1191
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....being called today neither anybody appeared nor is there any adjournment request in spite of the notice of hearing having been sent to the appellant well in advance. I also note that the matter has come up on third time earlier when the appellants were unrepresented and the mater was being adjourned in the interest of justice. 2. In view of the above, I have heard learned DR and have gone through....
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....- (Rupees Sixty Four Lakhs Fifty Two Thousand Two Hundred and Nine only) in respect of the duty paid by them on the goods received from M/s. CST Ltd. on the basis of a disclaimer certificate in favour of the appellant. 5. The lower authorities allowed the refund of Rs. 50,26,495/- (Rupees Fifty Lakhs Twenty Six Thousand Four Hundred and Ninety Five only) and rejected the balance amount of Rs. 14,....
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.... of the period covered within the aforesaid Order-in-Original passed by the Commissioner which have been set aside. For payment of duty pending disposal of the appeal and eligibility to the exemption under Notification No. 108/95-CE, it was necessary for M/s. CST Limited to lodge the claim of protest for payment of duty and in the absence of such explicit claim of protest on record, the time perio....
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....pellant for the said period in question. The lower authorities have rightly concluded that the Tribunal's order would be applicable only to the period involved in those appeals and cannot be held to be applicable for the entire period in question. Inasmuch as neither any protest was lodged nor the Tribunal's order covers the period in question, the lower authorities have rightly held the r....