9911796707
TMI Blog2006 (2) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... - This appeal is directed against Order-in-Appeal dt. 18-10-2004 wherein the Commissioner (Appeals) has dismissed the appeal filed by the appellants against the rejection of the refund claim by the adjudicating authority. 2. The relevant fact that arises for consideration are the appellants imported raw-materials and warehoused the same at Central Warehouse Corpn. and cleared the goods subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under protest and these TR-6 challans are for independent bill of entries which were assessed at the time of clearance of goods from CWC. He relies upon the decision of the Tribunal in the case of Sunil Synchem Ltd. v. C.C., Jaipur reported in 2003 (157) E.L.T. 58 and CCE, Mumbai v. Piramal Spg. Wvg. Mills reported at 2004 (175) E.L.T. 256. 4. Ld. DR submits that the appellants did not ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment is made, could be considered as intention of making the payment of interest under protest . The Tribunal in the case of Sunil Synchem Ltd. (supra) has held as under : Refund - Limitation - Protest - Interest whether paid under protest - Protest registered by the appellants in the TR-6 challan while making payment of the interest amount is sufficient protest for the purposes of the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being paid under protest - Refund not barred by limitation - Section 11B of Central Excise Act, 1944 Rule 233B of erstwhile Central Excise Rules, 1944 . 7. From the above facts and circumstances, it is very clear that in this case the intention of the assessee was to pay the interest under protest . There is no hard and fast rule for filing of the letter of under protest in each and every cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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