2005 (12) TMI 496 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai rejected appeals where duty amount involved was less than Rs. 50,000. The refund order was sanctioned by the original adjudicating authority and confirmed by the Commissioner of Central Excise & Customs (Appeals), Nashik, based on a Supreme Court judgment. The Department contended that the refund order was illegal due to limitation and non-deposit under protest. The Tribunal upheld the lower authorities' decision, stating that the deposit during appeal proceedings constituted a deemed protest, and the claims were not time-barred. The appeals were rejected.