2018 (2) TMI 697

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.... Sh. Pawan Kumar Singh,  Supdt.  (D.R.) ORDER Per Ms. Archana Wadhwa The appellant are engaged in the manufacture of sugar, during the course of which baggasse & press mud emerges.  As the said items were being cleared by them without payment of duty, an audit objection was raised and they were directed to pay duty in respect of the same, in terms of CBECs Circular No. 904....

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....ejected the refund claim on both the grounds.  However, on appeal against the said order, the Commissioner (Appeals) observed that irrespective of the fact whether the appellant was a party before the Honble Allahabad High Court or not, they are entitled to the benefit accruing from the declaration of law  by High Court.  As such, he did not agree with the first ground of rejection....

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.... of Section11B provide a period of one year, for claiming refund, from the relevant date.  The relevant date also stands prescribed in the said Section.  However, if the duties have been paid under protest, the period of one year is not applicable.  The appellants contention is that the demand was paid under protest and as such limitation would not be applicable. 8.  Inasmu....