2017 (4) TMI 31

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es, 1944. The said provision is not available in Central Excise Rules, 2001/2002 as such the elaborate procedure under Rule 233B do not cover the substantial period in dispute. Further, in view of the clear finding by the Commissioner (Appeals) regarding protest made by the respondent for allowing refund from 1-2-2001 which is not factually rebutted by the Revenue, we find no reason to interfere w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al records. We find that the Commissioner (Appeals) in the impugned order recorded that the respondent filed RT-12 return for the month of January, 2001 received at the range office on 10-2-2001 conveying the payment of excise duty under protest under Rule 233B. Accordingly, he allowed the refund from 1-2-2001. Revenue in the appeal is mainly contesting the findings of the Commissioner (Appeals) o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 44. The said provision is not available in Central Excise Rules, 2001/2002 as such the elaborate procedure under Rule 233B do not cover the substantial period in dispute. Further, in view of the clear finding by the Commissioner (Appeals) regarding protest made by the respondent for allowing refund from 1-2-2001 which is not factually rebutted by the Revenue, we find no reason to interfere with th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X