2017 (8) TMI 68

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....DER Per" Ashok Jindal The appellant is in appeal against the impugned orders wherein the refund claims filed by the appellants were rejected on the ground that the demand for which they filed refund claims has already been held against them. 2. The facts of the case are that the appellant is engaged in the manufacture of cement/clinker falling under Chapter 25 of the First Schedule of the....

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....der protest. 3. Further, for the period April, 2004 to September, 2004, the appellant reversed the cenvat credit under protest and intimated to the department. No proceedings were initiated against the appellant for appropriation of the amount paid under protest. 4. Later on, in the light of the decision of the Hon'ble Apex court in the case of M/s Vikrarm Cements reported in 2006 (194) ELT ....

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....nder protest which has not been appropriated at any stage or not? 8. In this case, it is admitted fact that the appellant reversed the cenvat credit under protest which was never appropriated by any authorities at any stage. In that circumstance, without appropriation of the said amount by the authorities below, the same was remained as deposit. Further, I find that in the light of the decision....

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.... According, the case of Prism Cement Ltd. (Supra) the relianced by the Ld. AR has no relevance to facts of this case. 10. Further, I have gone through the Central Excise Rules. As per Rules 233(B), the procedure is laid down for appropriation of duty paid under protest. Admittedly, the amount paid under protest has not been appropriated at any stage in terms of Rule 233 (b) of the Central Excis....