2008 (8) TMI 699

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Order per : S.L. Peeran, Member (J) (Oral)]. This appeal arises from OIA No. 111/05 CE dated 23-6-05 by which a Refund claim of Rs. 98,912/- has been rejected as time barred. The appellants submission is that duty was paid under protest and they had endorsed the term protest in the PLA. However the claim was rejected on the ground that the procedure under Rule 233B was not followed and hen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dure under Rule 233B was only directory and not mandatory. Failure to follow the procedure would in no way take away the nature of protest. Learned DR submits that following the procedure under Rule 233B is a must as has been held by the Commissioner in the light of the judgment in the case of Gujarat State Fertilizers Chem. Ltd. v. CCE, Vadodara, 2004 (166) E.L.T. 193 (Tri.-Del.) as noted by hi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 744, a bench of three Members have upheld letter of protest to be validi in terms of Rule 233B. We find that the issue is settled in assessee s favour in the judgments cited (supra). Therefore, we do not find any merit in the impugned order. The impugned order is set aside and appeal allowed with consequential relief. (Pronounced and dictated in open Court) - - TaxTMI - TMITax - Ce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X