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TMI Blog2023 (3) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the submissions of the appellant regarding this under process letter on the ground that it is an after-thought as the same was not produced before the original authority. This letter is of dated 25.06.2007 and it cannot be said that it is an after-thought. Learned Commissioner (Appeals) should have considered this letter and passed a reasoned order on this issue which he fails to do so. Since the letter was produced before the Adjudicating Authority, the matter should be remanded to the Adjudicating Authority to pass a fresh order after considering the under protest letter dated 25.06.2007. The appeals are allowed by way of remand to the Adjudicating Authority. - Service Tax Appeal Nos. 11236 to 11239 of 2014-SM - FINAL ORDER N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im was rejected. Therefore, the appellants filed the present appeals. 3. Shri Jigar Shah, learned Counsel along with Shri Nitesh Jain, learned Chartered Accountant appearing on behalf of the appellants submits that even though refund was filed after one year from the relevant date but right from beginning, at the time of registration, the appellant declared to the department vide letter dated 25.06.2007 that though they are making payment of service tax under protest till the clarity of issue whether the service is taxable or otherwise. He submits that, in view of the letter of protest, refund cannot be time-barred as provided under Section 11B of Central Excise Act, 1944 clearly establish that appellant have paid service tax under prote ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny such application, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise is satisfied that the whole or any part of the duty of excise and interest, if any, paid on such duty paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund : Provided that the amount of duty of excise and interest, if any, paid on such duty as determined by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to (a) rebate of duty of excise on excisable goods exported out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (2). (3) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the (4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of entry into the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the date of entry into the factory; (d) in a case where a manufacturer is required to pay a sum, for a certain period, on the basis of the rate fixed by the Central Government by notification in the Official Gazette in full discharge of his liability for the duty leviable on his production of certain goods, if after the manufacturer has made the payment on the basis of such rate for any period but before the expiry of that period such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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