2001 (1) TMI 518 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the refund claim for duty paid under protest. The Tribunal found that the protest letter was received by the Asstt. Commissioner on 21-6-1996, making the appellant eligible for a refund of Rs. 1,97,400/-, overturning the previous decision. The appeal was allowed.