1995 (1) TMI 175 - AT - Central Excise

Summary

The Revenue's appeal was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal held that sending a letter of protest to the Superintendent, who is a proper officer, is valid for claiming a refund. The Tribunal cited various case laws to support this decision. The Order-in-Appeal by the Collector (Appeals) New Delhi was upheld.