2000 (5) TMI 754 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, who paid duty under protest without confirmation of demand or adjudication, entitling them to a refund. The refund claim was accepted based on the letter indicating protest payment and absence of show cause notice or adjudication. The appeal was allowed in accordance with Section 11B and the Supreme Court judgment in Mafatlal Industries case.