2016 (1) TMI 1165

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....llant. Shri N. Satwani, Authorised Representative, for the Respondent. ORDER The relevant facts of the case, in brief, are that on 17-10-2005 the appellant erroneously deposited an amount of Rs. 84,434/- and filed refund claim. By Order-in-Original No. HLL/92/REF/2006, dated 22-6-2006, the adjudicating authority granted the refund of Rs. 84,434/- which is received by the appellant on 30-6....

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....f Commissioner (Appeals) dated 20-6-2008. At the instance of Central Excise Officers, the appellant on 17-2-2011 filed refund claim in form 'R' in respect of refund of Rs. 84,434/-, which they filed earlier by letter. A show cause notice dated 8-4-2011 was issued to reject the refund claim on the ground of time bar. The adjudicating authority rejected the refund claim of Rs. 84,434/- on the ground....

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..... 84,434/- under protest vide PLA Entry Serial No. 47, dated 3-10-2007. Thus, it is clearly evident that the appellant paid the amount under protest. It is also noted that the appellant categorically mentioned in the PLA that the amount is debited under protest. So, the findings of the lower authorities that the demand is barred by limitation cannot be accepted. The other aspect of this case is th....