2002 (10) TMI 150

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....er-in-Appeal No. 295/2001, dated 25-4-2000 in which the Commissioner (Appeals) has rejected their claim for refund of duty. 2. Shri M. Pushkarna, ld. Advocate submitted that the appellants manufacture newsprint paper as well as wrapping paper; that wrapping paper is consumed captively to wrap the news print and duty of excise was paid according to the formula set out by the Department under let....

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....ellants deposited the amount under protest on 8-4-90 and 11-5-90; that subsequently their appeal was allowed by Commissioner (Appeals) vide Order-in-Appeal dated 8-2-93; that pursuant to the said Order-in-Appeal they filed refund claim on 1-3-93 which has been rejected by the Assistant Commissioner on the ground that the appellants had not followed the procedure prescribed under Rule 233B of the C....

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.... to how one has failed to observe the Rule. This rule also does not prescribe any particular form of protest and it is not possible to say on the basis of Rule that the duty was paid without protest when protest was lodged by filing the price list as per Department's direction. 3. Shri H.C Verma, ld. DR reiterated the findings as contained in the adjudication order as well as in the impugned Or....