2007 (5) TMI 458 - AT - Central Excise

Summary

Issues:
- Denial of refund of duty paid under protest
- Applicability of Notification No. 06/2002-CE

Analysis:
1. The appeal was against an order that set aside the original order and rejected the refund claim of the respondent. The issue was the denial of the refund of duty paid under protest. The Commissioner (Appeals) had allowed the refund claim, noting that the duty was paid "under protest." The Revenue did not challenge this fact. The impugned order relied on Notification No. 06/2002-CE and found it applicable to the manufacturing process of the respondent, involving treatment with alkali or acid, neutralization, and bleaching.

2. The respondents sought adjournment due to their Advocate's unavailability. Despite no representation from the respondents, the Tribunal considered the submissions made by the learned SDR. The Commissioner (A) concluded that the refund should be granted as the duty was paid "under protest." The Revenue did not contest this fact. The impugned order referenced Notification No. 06/2002-CE and found it relevant to the respondent's manufacturing process, which included specific treatments. No evidence contradicted these findings.

3. The Tribunal found no reason to interfere with the Commissioner (A)'s order, which was deemed correct. Consequently, the appeal by the Revenue was dismissed, and the respondent's cross-objection was disposed of, supporting the impugned order. The judgment upheld the decision to grant the refund based on the duty being paid "under protest" and the applicability of the relevant notification to the respondent's manufacturing activities.