2017 (4) TMI 31

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....dran, Member (T) Shri Yogesh Agarwal, AR, for the Appellant. Shri Kamal Khemuka, Advocate, for the Respondent. ORDER Revenue is in appeal against order dated 26-6-2008 of Commissioner (Appeals), Bhopal. The short issue involved in the present case is eligibility of respondent for refund from 1-2-2001. It is the contention of the Revenue that the respondent did not follow the procedure ....

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....respondent has started loading of notional profit on the assessable value of excisable goods without observing the procedure for payment of duty under protest or intimating any ground of protest in terms of Rule 233B the payment of duty cannot be considered to have been made under protest. The Revenue relied on certain decided cases to support their view. 3. We find, first of all, the clai....