9911796707
TMI Blog2016 (8) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... ping in mind the instructions of the Revenue they had reversed the credit - Revenue argued that letter of protest has been written to Superintendent of Customs and not to Superintendent of Excise - Held that:- I find that the letters dated 26/03/2008 and 03/07/2009 were addressed to the Superintendent of Excise & Customs and to the Commissioner of Central Excise, respectively. I find that the lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim in respect of the amount of Cenvat Credit held to be admissible to them. The said claim was rejected by the lower authorities on the ground of limitation. Aggrieved by the said order, the appellants are in appeal before the Tribunal. 2. The learned Counsel for the appellant argued that duty was paid by them under protest as can be seen from the letter dated 26/03/2008 wherein they had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority is also covered in the said explanation. 3. The learned AR argued that the letter of protest has been written to Superintendent of Customs and not to Superintendent of Excise. He also relied on the impugned order. 4. I have gone through the rival submissions. I find that the letters dated 26/03/2008 and 03/07/2009 were addressed to the Superintendent of Excise & Customs and to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
