1987 (4) TMI 342 - AT - Central Excise

Summary

The refund claim filed by the appellants was rejected as time-barred under Rule 11 of the Central Excise Rules. The Collector (Appeals) rejected their appeal stating no letter of protest was submitted. The Tribunal allowed the appeal, noting that Rule 232-B was not in effect during the relevant period, and accepted the protest made on the gate passes as valid for Rule 11 purposes. The impugned order was set aside with a direction to pay the differential duty for the disputed period.