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TMI Blog2007 (11) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... aw according to which ‘endorsement of protest on TR-6 challan sufficient compliance of payment under protest, bar of limitation is not applicable’ - rejection of the refund claim on limitation is set aside and the matter is remanded back - E/2082/2005-SM(BR) - 1859/2007-SM(BR)/(PB), - Dated:- 27-11-2007 - Shri P.K. Das, Member (J) [Order].-1 .The appellant filed this appeal against the rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barred by limitation under Section 11B of the Central Excise Act, 1944. 3. Learned Advocate submits that they have debited the amount on 23-10-2002 and on 10-7-2003 under protest and therefore the refund claim was filed within the stipulated period. He submits that the reversal of credit having been made under protest, Section 11B of the Act is not applicable. He relied upon the decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in. The appellant suo motu recredited the same amount in their RG-23 Part-II account on 28-12-2002. But, no proceeding was initiated against them. However, after correspondence between the parties, the appellant again debited the said amount on 10-7-2003 under protest as duly recorded in their letter dated 10-7-2003. The Tribunal in the case of Star Forging Pvt. Ltd ., (supra) held that endor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner's direction, debited the re-credited amount, rejecting the refund claim on the question of limitation was set aside. In the present case, I find that the appellant debited the duty amount under protest at the instance of the audit party again re-credited suo motu . After long correspondence, with the department they debited the said amount and informed the department by thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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