CCE Vs. PRABHAT CHEMICALS

JUDGEMENT

(1.) THE Revenue has preferred this appeal against the Order of the Commissioner (Appeals) wherein the Respondent's appeal was allowed.

(2.) THE relevant facts in the case for consideration are that the Respondents were directed by the authorities below to deposit an amount of Rs. 18,154/ - as duty against the show cause notice issued which the Respondent did so by debiting the amount in RG23A Part -II, "UNDER PROTEST". The Respondents contested the show cause notice and were successful in their appeal. They filed refund claim of the above said amount, but the said claim was rejected by the adjudicating authority on the ground that the refund claim is time barred. The Respondents appeal found merit with the Commissioner (Appeals) and their appeals were allowed. Revenue is contesting the said Order -in -Appeal.

(3.) HEARD the D.R. and considered the written submissions made by the Respondents.