2003 (9) TMI 189

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....against Order-in-Appeal No. 89/2003, dated 31-3-2003 by which the Commissioner (Appeals) has rejected their refund claim being time-barred. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants manufacture Oscilloscope and other measuring instruments and avail of Modvat credit of the duty paid on inputs; that when the Central Excise Officers visited their factory on 29-1-95 they f....

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....t be treated as have been made under protest; that the Commissioner (Appeals) also, under the impugned Order, has rejected their appeal holding that it cannot be said that the reversal of Modvat credit was made under protest. The learned Advocate, further, submitted that the amount debited by them was not any duty payment but pre-deposit during investigation as per insistence of the officers; that....

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....that under Rule 233B the letter of protest must be delivered and acknowledgement obtained before the payment of duty and in the instant case the duty has been paid before the delivery of the letter. I do not agree with the findings of the learned Commissioner (Appeals) inasmuch as the situation prevailing in the present matter is different. The Central Excise Officers were conducting the investiga....