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Cce vs Prabhat Chemicals on 26 October, 2005 cites

Commissioner Of C. Ex., Nagpur vs Abhideep Chemicals Pvt. Ltd. on 21 February, 2002

I have carefully gone through the facts of the case on records, submissions made through appeal memo. I find that in the instant case the issue is to be decided is only relevant date. I find that the Hon'ble Tribunal in the case of Commissioner v. Abhideep chemicals Private Limited held that "duty paid while filing appeal to contest liability is payment of duty under protest and refund not hit by normal limitation period by relied upon Para 83 of Apex Court judgment in Mafatlal Industries -, holding that it is difficult to imagine that a manufacturer would pay duty without protest even when he contests the levy of duty, its rate, classification or any other aspect.
Customs, Excise and Gold Tribunal - Mumbai Cites 1 - Cited by 8 - Full Document

Nepa Ltd. vs Commissioner Of Central Excise on 24 January, 2000

The Hon'ble Tribunal further in the case of Nepa Limited v. CCE, Indore held that "duty paid in pursuance to adjudication order is a payment under protest. In fact filing of appeal against the adjudication order demanding duty is itself protest and if appeallate authority has set aside the adjudication order, the duty deposited by the assessee becomes refundable to him. Following the ratio of above said judgements, the Appellant can file the refund claim within six months from the date of receipt of appellate order issued in their favour. In the instant case, the appellate order was issued on 22.07.1994 and the Appellant has filed the refund claim on 14.08.1994, thus I hold refund claim was filed within six months hence, refund of duty paid against demand which has subsequently gone in their favour, is refundable to the Appellant. Therefore, in view of the aforesaid discussion, I set aside the impugned order and allow the appeal.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 3 - Full Document
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