2016 (5) TMI 940

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..... for the respondent, we find that the respondent debited their Cenvat credit account to the extent of Rs. 14,39,577/- in the year 1996, on various dates, by following the Revenue's view that waste and scrap of capital goods cleared by them is required be cleared on payment of duty. However, thereafter proceedings were initiated against the Assessee resulting in confirmation of demand by the Original Adjudicating Authority. On appeal, the said order of the lower Authority was set aside by Commissioner (Appeals). Being aggrieved with the said order of Commissioner (Appeals) Revenue filed an appeal before Tribunal. Revenue's appeal was rejected vide final order No. 311/02-B dated 18/7/2002. 3. As a result of the above developments, the res....

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....td. - 2005 (192) E.L.T. 922 (Tri. - Mumbai), it has been held that the appeal of an assessee against an assessment order or demand order amounts to protest and a formal letter of protest is not necessary. Similarly, in the case of Hutchisom Max Telecom Pvt. Ltd. vs. CCE, Mumbai - 2004 (165) E.L.T. 175 (Tri. - Del.), the refund was held to be not time barred as the assessee had challenged the disallowance of benefit of Notification. The Tribunal held that it was a well settled law that filing of appeal was by itself a protest. In the case of Shree Ram Food Industries vs. Union of India - 2003 (152) E.L.T. 285 (Guj.), it was held by the Honble High Court of Gujarat that payment having been made by assessee pursuant to demand made and threat ....

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....claim of the appellant is not hit by time bar under the provisions of Section 11B of Central Excise Act, 1944. He is, therefore, entitled for the refund of the entire amount. The appellant has also requested for the interest on the refund amount, which he is entitled to under Section 11BB ibid, from the date immediately after the expiry of three months from the date of receipt of the refund application in the office of the jurisdictional Assistant Commissioner/Deputy Commissioner". 6. Being aggrieved with the above order of Commissioner (Appeals) Revenue has filed the present appeal. 7. On going through the grounds of appeal it is seen that apart from reiterating that the said debit was made by the Assessee without any threat or press....