2003 (1) TMI 163

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....ds confirmed under orders-in-original passed by the adjudicating authority which are not appealed against. According to the appellant, it had challenged order-in-original passed for a different period where identical issue was raised and it was decided in its favour by the Tribunal under order dated 12-9-97. Therefore, it is contended that it is entitled to refund in respect of duty paid for different periods which were affirmed by the adjudicating authority under separate orders-in-original. 2. In support of the above contention, the learned counsel for the appellant placed reliance on a decision of a learned Single Member of the Tribunal in Samurai Electronics Pvt. Ltd. v. CCE, Jaipur - 1998 (97) E.L.T. 85 (T). He also placed reliance ....

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....he letter of protest was delivered to the proper officer. (4) An endorsement "Duty paid under protest" shall be made on all copies of the gate pass, the Application of Removal and Form RT 12 or Form 13, as the case may be. (5) In cases where the remedy of an appeal or revision is not available to the assessee against an order or decision which necessitated him to deposit the duty under protest, he may, within three months of the date of delivery of the letter of protest, give a detailed representation to the Assistant Commissioner of Central Excise. (6) In cases where the remedy of an appeal or revision is available to the assessee against an order or revision which necessitated him to deposit the duty under protest, he may file an....