1993 (2) TMI 215 - AT - Central Excise

Summary

The appeal was filed against Order-in-Appeal No. R-473/NG/89, which rejected a refund claim for non-payment under protest. The CEGAT allowed the appeal, stating that the refund should be granted without requiring a claim, as the amounts were paid as per statutory requirement. The Assistant Collector was directed to refund the duty amount and other dues paid.