1998 (1) TMI 263 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the Collector (Appeals) decision to allow refund of duty paid on goods, rejecting the Assistant Collector's limitation argument. The price lists were filed under protest with duty paid under protest, making the limitation claim invalid. The appeal was dismissed. Cross objection was also dismissed. (Case: 1998 (1) TMI 263 - CEGAT, NEW DELHI)