Sti Sanoh India Ltd. vs Commissioner Of Central Excise on 24 November, 2000
1. Issue relates to refund claim. The refund claim has been rejected by the authorities below on the ground that there was a delay in filing the refund claim/letter of protest. Shri Raghu submitted that the amount was paid even before the issue of show cause notice and since the mater has been challenged upto the logical conclusion there was no delay and it should be considered as continuation of protest. Sine the payment was made under protest refund claim was well in time. In support of his contention he relied upon the decision of the Hon'ble Supreme Court in the case of Mafatlal [1997 (89) ELT 247 (SC)]. He also submitted that this very bench has followed the decision of the Supreme Court in the case of M/s Chiramith Precision (India) and other as per order no.1340 to 1344/2001 dated 20.7.2001. Further he also refers to the decision of the Tribunal in the case of STI Sanoh India Ltd Vs. CCE, Indore reported in 2001 (43) RLT 701 (CEGAT-Del). In that case, it was held in, that modvat credit reversed pursuant to an order from the adjudicating authority but the assessee filed appeal against the said order-such reversal to be treated as made under protest-claim filed after six months from relevant date not time barred.