2004 (4) TMI 252

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....he order-in-appeal passed by the Commissioner (Appeals), whereby the refund claim of Rs. 5,662.50 was allowed. The respondents had made excess payment of duty erroneously and sought its refund which was denied by the Assistant Commissioner vide order dated 30-12-96. On appeal against the rejection, the Commissioner (Appeals) vide Order dated 28-5-99 allowed the appeal and set aside the order of re....

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....ommissioner (Appeals) had also given his reasoning to reject the appeal stating that, when the matter is under litigation the payment made is deemed to be a protest payment even though there is no express mention of the payment having been made under protest. 4. In this connection the observations of the honourable Supreme Court of India in Paragraph 83 of their judgement in the case of Mafatla....