Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : May-13-1998
Reported in : (1999)(114)ELT180Tri(Mum.)bai
..... rule 233b of central excise [rules] and 1997 (89) e.l.t. 247 (s.c.) in the case of mafatlal industries v. uoi. retrospectivity - refund - unjust enrichment -amended provisions of section 11b of cea - deemed protest - in cases of pending decrees and orders, it must be deemed that the duties were paid "under protest' within the meaning of ..... it to the fund.it has to be paid if the duty of excise paid relates to (i) rebate of duty of excise on excisable goods exported out of indian on an excisable materials used in the manufacture of goods, exported out of india, (ii) unspent advance deposit lying in balance in the applicant's account currently as ..... in paying duty in any document, as discussed above. rule 233b is an enabling provision regarding protest, which is not in consistent with section 11b of central excise act. section 11b only says when there is due protest, limitation is not applicable. as discussed above rule 233b is not complied. assistant commissioner has rejected the refund claim .....
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