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TMI Blog2017 (11) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2008 is addressed to the Superintendent of Central Excise (Preventive), Hassan and the letter under certificate of posting also indicates the same address. In my view, when the refund application is filed with the Assistant Commissioner of Central Excise, Customs and Service Tax, Malanadu Division, the letter addressed to Superintendent (Preventive), Hassan is misaddressed and definitely cannot be considered as delivered to the jurisdictional Assistant Commissioner. There seems to be a very serious anomaly as the letter sought to be relied upon by the appellant is of 20.11.2008, while the letter which is indicated to the postal authorities as being in the envelope is showing date of 9.11.2008. This anomaly has not been explained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was despatched to the departmental authorities, wherein they had specifically mentioned that the amount of ₹ 13,16,045/- paid as credit and ₹ 4,37,205/- paid as interest is under protest; he would draw my attention to the fact that this letter was sent under certificate of posting to the departmental authorities and submits that the postal authorities have stated that once a letter is handed over to them under certificate of posting , the presumption is that the envelope is delivered to the address. He would submit that in view of this, since the amount being paid under protest, the decision of the Tribunal in the case of Maheshraj Chemicals Ltd. vs. CCE: 2015 (317) ELT 366 and NSP Electronics Ltd. vs. CCE: 2016 (331) ELT 45 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise (Preventive), Hassan and the letter under certificate of posting also indicates the same address. In my view, when the refund application is filed with the Assistant Commissioner of Central Excise, Customs and Service Tax, Malanadu Division, the letter addressed to Superintendent (Preventive), Hassan is misaddressed and definitely cannot be considered as delivered to the jurisdictional Assistant Commissioner. 6.2 Be that as it may, I reproduce page 102 of appeal memoranda which indicates that appellant had sent an envelope under certificate of posting, the postal authorities were informed under the said certificate of posting that the envelope contained a letter dated 9.11.2008 which is very clear from the below reprodu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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