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TMI Blog2016 (4) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... a We have heard Sri A. P. Mathur, the learned counsel for the appellant and Sri R. C. Shukla, the learned counsel for the department. The present appeal was admitted on the following substantial question of law:- "Whether the Hon'ble Tribunal is justified in rejecting the refund claim as time barred when the entire Central Excise duty of the refund claim was paid in consequence of an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r excluding the galleries and arrive at a correct amount of duty payable. The appellant in the said representation further contended that hence onwards the duty would be paid under protest. It transpires that the annual capacity was redetermined and the contention of the appellant was found to be correct. The department, accordingly refunded the excess duty paid, i.e., from 14th of June, 1999 onw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the application for refund was filed after the period of six months. The only question that arises for consideration is, whether the appellant deposited the amount under protest or not? The Tribunal and the other departmental authorities have found that a letter of protest was given by the appellant on 14th of June, 1999 in which the applicant contended that the determination of the annual cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant had protested against the determination of its annual capacity as per the order of the Commissioner dated 16th of April 1999. The appellant requested for redetermination of the annual capacity and consequently, the duty payable, and contended that hence onwards the duty would be paid under protest till the annual capacity and duty is redetermined. In our opinion, this letter of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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