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2009 (10) TMI 623 - CESTAT, MUMBAIRefund - penalty under Section 11AC - payment of duty at the time of the visit of the preventive officers to their factory on 23-12-2003 yet the fact remains that the duty was paid on the directions of the preventive officers. Such payment cannot be considered due to the own volition by the appellant. The very fact that the appellant contested the demand indicates that the payment made by them was involuntary and was forced upon them by the preventive officers - Held that:- payment of duty made by the appellant under protest. Hence, the time-bar will not apply. The appellant is entitled to the refund. order passed by the Commissioner (Appeals) is set aside. The appeal filed by the appellant is allowed
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