IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 24TH JANUARY 2008 / 4TH MAGHA 1929 C.E.Appeal.No. 37 of 2005() --------------------------- APPL.E/323//2003 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT:APPELLANT:- ------------------------------------- TRAVANCORE AMMONIA PVT. LTD., EDAYAR INDUSTRIAL AREA, BINANIPURAM P.O., ERNAKULAM-683 502, REPRESENTED BY ITS EXECUTIVE DIRECTOR MR.P.P.SURESH. BY ADV. SRI.G.SUBRAMANIAN SRI.SAJI VARGHESE KAKKATTUMATTATHIL RESPONDENTS:RESPONDENTS:- --------------------------------------------- 1. CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BANGALORE, REPRESENTED BY ITS REGISTRAR. 2. MINISTRY OF FINANCE, NEW DELHI, REPRESENTED BY ITS SECRETARY. BY SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR FOR R1 & R2 THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 24/01/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. ========================= C.E.Appeal No. 37 of 2005. ========================= Dated this the 24th day of January, 2008. C.N.Ramachandran Nair, J. J U D G M E N T This appeal is filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Bangalore confirming the rejection of application for refund of duty paid during 1997-'98. It is conceded that duty paid other than under protest is not refundable based on a decision in another party's case referred by the Tribunal as annexed. According to the appellant, they are entitled to refund. 2. Senior Standing Counsel for the respondents refers to Rule 233B of the Central Excise Rules and submits that refund is entertainable only if it is made within the time limit prescribed by law by issuing letter of protest to the assessing authority. The appellant obviously has not complied with the procedure for claiming refund and C.E.Appeal No. 37 of 2005. 2 therefore it is rightly declined. We therefore dismiss the appeal. C.N.RAMACHANDRAN NAIR, JUDGE. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-