- (1.) IN compliance of the order dated 14.10.2003 passed by this Court in D.B. Central Excise Reference Application No.16/2003 under Section 35H of the Central Excise Act, 1944 ('the Act'), the Customs, Excise & Service Tax Appellate Tribunal, New Delhi ('the Tribunal') has referred the following questions for decision of this Court alongwith the statement of case: - (1) "Whether in the facts and circumstances of the present case, the CEGAT was right and justified in rejecting the petitioner's refund claim as time barred." (2) "Whether in the facts and circumstances of the present case, the petitioner's letters dated 5.10.1995 and 5.12.1995 clearly amount to lodging protest as required in terms of Rule 233 -B of the Rules."
(2.) THE questions aforesaid have arisen because of a claim made by the applicant -assessee on 25.06.1998, seeking refund of the differential duty amounting to Rs.14,92,578/ - paid by them in respect of the additions on account of transportation, insurance, handling and delivery charges to the assessable value of goods cleared. According to the assessee, the payment in question was under protest whereas, according to the revenue, there was no proper protest with compliance of the requirements of Rule 233 -B of the Central Excise Rules, 1944 ('the Rules' / 'the Rules of 1944'). The relevant facts and background aspects of the matter are in a narrow compass and could be noticed in the following:
(3.) THE assessee M/s Shree Shyam Filament Ltd. had been manufacturing synthetic filament yarn falling under Chapter 54 of the first schedule to the Central Excise Tariff Act. The case of the assessee had been that under intense pressure of the department, they had paid, during the period 06.12.1995 to 22.10.1997, the differential duty in respect of the additions to the assessable value of goods on account of transportation, insurance, handling and delivery charges for the clearances made during the period 01.03.1994 to 30.11.1996. The case of the assessee further had been that by way of the letters dated;