Refund claim - Limitation - Protest payment, proof -

Last updated: 25 January 2009

Court :
IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

Brief :
Refund claim - Limitation - Protest payment, proof - Rejection on the ground that TR-6 challan under which amount claimed was deposited does not show that it was paid under protest and no protest letter was lodged with Department under Rule 233B of erstwhile Central Excise Rules, 1944 - PLA clearly shows that amount was paid under protest - Rule 233B ibid attracted when assessee wishes to pay duty under protest for subsequent clearances - Amount was debited in PLA on issuance of show cause notice and therefore Rule 233B ibid not attracted - Provisions of limitation under Section 11B of Central Excise Act, 1944 not applicable. [para 3]

Citation :
2008 (232) E.L.T. 701 (Tri. - Mumbai) IN THE CESTAT, WEST ZONAL BENCH, MUMBAI Shri M.V. Ravindran, Member (J) RADIANT ENGINEERS Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-I