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2014 (9) TMI 146 - RAJASTHAN HIGH COURTRefund claim - period of limitation - whether the petitioner’s letters dated 5-10-1995 and 5-12-1995 clearly amount to lodging protest - Held that:- The language and contents of the letter dated 5-10-1995 leave nothing to doubt or guess that the assessee had pleaded, in unequivocal terms, with the department that duty was not payable on the additions made to the assessable value of goods towards transportation, insurance and handling/delivery charges. The contents of the letter dated 5-12-1995 further make it clear that despite the assessee having lodged the protest by the letter dated 5-10-1995, the department had been insisting for making such payment and hence the assessee put on record emphatic denial of the department’s propositions; and the statement had been even to the extent that the insistence for such a payment would be unjust and against the principles of justice. Aforesaid two letters dated 5-10-1995 and 5-12-1995 could only be regarded as the letters of protest. - Indisputably, no specific form of protest has been provided in the Rules. - A bare look at the second proviso to sub-section (1) of Section 11B makes it clear that the question of limitation does not arise in the case where the duty has been paid under protest. - Decided in favor of assessee.
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