2002 (7) TMI 443 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the refund claim of Rs. 52,800 filed by the appellants for welding electrodes. The claim was initially rejected as time-barred by the Assistant Commissioner but was upheld by the CEGAT. The Tribunal set aside the Commissioner (Appeals) order, citing that the payment was made under protest, and directed the refund amount to be paid within three weeks.