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TMI Blog2014 (3) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court of Kerala in the case of Narayan Nambiar Meloths (2009 (3) TMI 468 - KERALA HIGH COURT). In view of the above reasons, I direct the adjudicating authority to allow the claim for refund of the amount made by the appellant - Decided in favour of assessee. - E/3359/05 Mum - - - Dated:- 23-12-2013 - Ashok Jindal, J. For the Appellant : Shri Vinay Jain, CA. For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant filed an appeal before this Tribunal. After hearing the appellant, this Tribunal set aside the adjudication order as well as first appellate authority's order and remanded the matter to the adjudicating authority to recalculate the demand. Consequently, the appellant filed a claim for refund of the amount pre-deposited and the same was rejected for want of original TR-6 challans. Aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny duty paid under protest is not required to be refunded as being time bar as held by the Larger Bench of this tribunal in the case of India Cements Ltd. vs. Collector of Central Excise, Madras - 1984 (13) ELT 499 (Tri.). Therefore, refund claim of the appellant cannot be entertained. 5. Heard both sides and considered the submissions. 6. The only reason for denying the refund claim by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irement to file the original TR-6 challan. Same view has been confirmed by the Hon'ble High Court of Kerala in the case of Narayan Nambiar Meloths (supra). In view of the above reasons, I direct the adjudicating authority to allow the claim for refund of the amount made by the appellant. The adjudicating authority is directed to comply with this order within 30 days on receipt of this communic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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