9911796707
TMI Blog2006 (1) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J)]. This appeal by the assessee is against rejection of a refund claim for the period February, 2001 to February, 2002. The appellant had taken Cenvat credit on input, out of which the credit to the extent taken on input in waste cleared without payment of duty during the relevant period was sought to be denied by the department, whereupon the assessee reversed the credit. It appears, so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 28-10-03, giving cause of action for refund of duty equivalent to credit reversed. The refund claim in question was filed on 8-4-2004 and the same was rejected as time-barred. 2. Ld. Commissioner (Appeals) allowed the claim for refund of duty of Rs. 4,88,480/-, after noting that the assessee had validly registered their protest after reversal of credit to that extent in their Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal against similar denial of credit ought to have been treated as a valid protest . Thus, according to ld. Counsel, no part of the refund claim was liable to be rejected as time-barred. 4. Ld. SDR submits that the pendency of any appeal pertaining to irrelevant period cannot be treated as protest for the relevant period. It is also submitted that, in respect of the reversals of credit mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acitly accepted. The Assistant Commissioner, upon receipt of these letters, should have acknowledged them in writing. If he has not done it, the assessee should not be left to suffer. Hence, on the facts available on record, I hold that protest was registered in substantial compliance with the relevant rule in respect of the reversal of credit mentioned at Sl.No. 2 to 4 ibid and therefore the corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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