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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 ..... f the Tribunal, this letter of protest indicates that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the refund claim as time barred when the entire Central Excise duty of the refund claim was paid in consequence of an order passed by commissioner provisionally? The appellant is engaged in the processing of grey fabrics with the aid of Hot Air Stenter. The Commissioner vide order dated 16th of April, 1999 determined the annual capacity of production and monthly duty liability on provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant was found to be correct. The department, accordingly refunded the excess duty paid, i.e., from 14th of June, 1999 onwards, i.e., the date when the protest was received in the office of the department. The department, however, refused to refund the excess amount deposited prior to 14th of June, 1999 on the ground that the refund application was filed after the period of limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of protest was given by the appellant on 14th of June, 1999 in which the applicant contended that the determination of the annual capacity as per order dated 16th April, 1999 was incorrect and that the appellants would henceforth deposit the amount under protest subject to redetermination of the annual capacity. The department has taken this letter as a letter of protest for depositing the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t hence onwards the duty would be paid under protest till the annual capacity and duty is redetermined. In our opinion, this letter of protest covers the period prior to 14th of June, 1999. Once the department accepts the contention of the appellant and grants refund for the period subsequent to 14th June, 1999, there was no reason why the refund for the period prior to 14th June, 1999 could no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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