2002 (1) TMI 1310

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...., for the Respondent. ORDER This appeal filed by the Revenue is against the order of the Commissioner (Appeals), whereby a refund claim filed by the assessee beyond the period of six months from the date of payment of duty was held to be not barred by limitation. 2. Examined the records and heard both sides. 3. It appears from the record that the demand of duty amounting to t....

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....ls). 4. Ld. JDR, Shri V.K. Verma reiterates the findings of the adjudicating authority and submits that the payment of duty by the party on 29-1-98 was not under protest in terms of Section 11B of the Central Excise Act read with Rule 233B of the Central Excise Rules, 1944 and, therefore, the refund claim was hit by the limitation provisions of Section 11B. 5. Ld. Advocate, Shri Bi....