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TMI Blog2012 (10) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant paid the duty under protest – Held that:- Demand was finally set aside by the Tribunal as time barred - no dispute that the challan dated 27-6-1998 vide which the appellant has paid Rs. 10,000/- has an endorsement ‘duty paid under protest’. This goes to show that the requirement that duty had been paid ‘under protest’ is met in the case – refund allowed - appeal is allowed - E/4060/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity sanctioned the refund amount of Rs. 27,745/-, however, rejected the refund claim for Rs. 10,000/- on the ground of time bar. The appellant challenged the order of ld. Commissioner (Appeals). Hence the present appeal. 3. Heard ld. JDR. The appellant vide their letter dated 23-2-2011 made a request to decide the appeal on merits. 4. The ld. JDR appearing on behalf of the Revenue submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The Tribunal set aside the demand as time barred on the ground that Superintendent was not competent to issue show-cause notice beyond the period of six months. Consequent to the same the appellant filed the refund claim. A show-cause notice was issued for rejection of the refund claim on the ground that the payment made under protest was not in accordance with provisions of Rule 233B of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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