2003 (11) TMI 425

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. Heard both sides. The lower authorities have denied refund of Rs. 50,000/- on the ground that the claim was time-barred. Shri C. Mathew, learned Manager of the appellant-company states that the excess duty was paid at the instance of the Department, much after the clearance of the goods, by debit entry in PLA wherein it was clearly written under protest. Even in the RT 12 Return, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X