2004 (9) TMI 227

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..... s have taken Modvat credit on certain capital inputs or capital goods which was contested by the Department and the show cause notice was issued to the appellants for denying such credit. The appellants have debited the amount in dispute and contested the show cause notice. The show cause notice was finally decided in their favour and they filed the refund claim which was consequent to the order-i .....

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..... made by Dy. Commissioner and Superintendent, not a voluntary payment but to be treated as payment under protest limitation under Section 11B(1) is not applicable in such cases. He also relied on the Tribunal's Larger Bench decision in case of Jayant Glass Indus. (P) Ltd. v. CCE, Kolkata [2003 (155) E.L.T. 188 (Tribunal - LB)], wherein it was held that amount deposited during investigation, is pay .....

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..... ection 11B is not applicable. 3. Heard Shri V. Valte, SDR for the Revenue. 4. I have carefully considered the submissions made by both the sides. 5. I find that in this case the duty was paid by the appellants consequent to issue of show cause notice by the department. Subsequently, the show cause notice was decided in their favour by the Commissioner and they filed the refund claim. Since .....

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