Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Customs And Central ... vs Mahalaxmi Fabrics Mills Ltd. on 14 September, 2001
JUDGMENT
1. In this case refund claim for Rs. 44,546/- filed by the respondent herein was rejected by the Assistant Commissioner on the ground that since the assessee did not lodge a protest letter the claim for refund was time barred. On appeal the lower appellate authority accepted the contention of the assessee that in the absence of any dispute of debit of duty in PLA under protest and in the face of the fact that all the documents evidenced payment of duty under protest non lodging of formal protest under Rule 233B of Central Excise Rules, 1944 could not result in denial of refund to the assessee. Revenue seeks admission of appeal against the order of the Commissioner (Appeals) holding that refund is eligible to the respondent.
2. I have heard both sides.
3. Since duty was admittedly debited under protest which shows that duty had been paid under protest, non-filing of formal protest letter under Rule 233B is not sufficient to disentitle the respondent for refund. The Commissioner (Appeals) has rightly held that refund is admissible. I see no reason to admit the appeal and therefore dismiss the same.