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TMI Blog2016 (12) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim of the appellants from June 1999 to March 2000 Admittedly, the appellants had paid duty on galleries from June 1999 to February 2000 under protest. However, they had not mentioned “under protest” on the TR-6 Challan for the month of March 2000. As such, there was no protest on record for the month of March 2000. The Commissioner (Appeals) has therefore rightly rejected the claim for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Ltd., that the galleries are not to be taken into account while computing the number of chambers of a stenter, filed refund claim for ₹ 6,63,000/- being duty paid under protest on the galleries of the stenter machine for the period from June 1999 to March 2000. The adjudicating authority sanctioned the refund claim filed by the party. In appeal filed by the Department, the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, 2000 and Commissioner has therefore rightly rejected the claim as time barred. 5. It is seen that the adjudicating authority had sanctioned the refund claim of the appellants from June 1999 to March 2000. Admittedly, the appellants had paid duty on galleries from June 1999 to February 2000 under protest. However, they had not mentioned "under protest" on the TR-6 Challan for the month of March ..... X X X X Extracts X X X X X X X X Extracts X X X X
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