9911796707
TMI Blog2003 (5) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.L. Peeran, Member (J) (Oral)]. In these four stay applications, Revenue is seeking stay of operation of the Orders-in-Appeal dated 18-10-1992 by which the Commissioner (Appeals) has held that the claim of refund is not hit by time bar and in this regard has relied on large number of Apex Court and Tribunal judgments. Revenue contend that the application for refund ought to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime-bar as they had been pursuing the legal remedy by relying on the judgments cited. 4. Ld. DR relies on the grounds made out. Both sides submit that the amounts involved are less than Rs. 2 lakhs. 5. We have carefully considered the submissions made and notice that the issue is no longer res integra. Therefore, with the consent of both sides, the main appeals themselves are taken up for deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d processed their claim. In a circumstance like this, payments which had been made in terms of assessments is deemed to be under protest as has been held in the citations referred to including the judgment rendered in the case of Nepa Ltd. v CCE, Indore (supra) which relied on the Apex Court judgment rendered in India Piston Ltd. v. CCE, 1990 (46) E.L.T. 3 (S.C.). We have also perused the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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