2000 (9) TMI 90

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....ives service of rule on behalf of the respondents. 2.Petitioner by filing this petition has challenged an order made by the Commissioner of Central Excise & Customs (Appeals), Bombay. 3.In this case, the Revenue has not pressed the claim in the ground of alternative remedy but has sought to press into service 2000 (116) E.L.T. 401 (S.C.) in the case of Union of India v. Solar Pesticide Pvt. ....

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....n para (c) held as under. "Since I have come to a finding that there is protest lodged at Ankleshwar plant, the refund claim will not be hit by time bar as Section 11B(i) proviso itself provides that the limitation of six months shall not appeal where any duty has been paid under protest." In the concluding portion in Para 4, the Commissioner (Appeals) has held as under. "In this view her....

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....Commissioner of Central Excise and Customs, will have decided the matter afresh. The Apex Court in the aforesaid case held as under. "To claim refund of duty it is immaterial whether the goods imported are used by the importer himself and the duty thereon passed onto the purchaser of the finished product or that the imported goods are sold as such with the incidence of tax being passed onto the....