Supreme Court of India · 2004-01-27
M.R.F. Ltd vs Collector Of Central Excise, Madras
- Citation / case number
- AIR 2004 SUPREME COURT 2896
- Court
- Supreme Court of India
- Petitioner
- M.R.F. Ltd
- Respondent
- Collector Of Central Excise, Madras
- Bench
- P.Venktarama Reddi, S.H. Kapadia
Judgment text excerpt
The Supreme Court, while adjudicating an appeal under Section 35-L of the Central Excise and Salt Act, 1944, held that the refund claim of Rs. 13,18,184.88 for differential duty was rightly rejected as the payment was made voluntarily and not in accordance with Rule 233 B of the Central Excise Rules, 1944. The Court established that a protest must comply with statutory requirements to be valid. Consequently, the appeal was dismissed, affirming the lower tribunal's decision.