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2022 (3) TMI 335 - AT - CustomsRefund of Customs Duty - duty paid under protest - some of refund claims were rejected for want of evidence of lodging protest - HELD THAT:- There is no evidence on record to show that appellant has lodged any protest for the Bills of Entry for which refund claim has been rejected - Nowhere in the affidavit, it is mentioned on which date, the protest was lodged and before which authority. The affidavit is totally vague and since it cannot be said to be a supportive evidence. The appellant themselves has lodged a protest during the pendency of the appeal which is also taken on record - No such protest was lodged by the appellant before to the said period. Therefore, as it is a fact on record that no evidence is available with regard to protest made by the appellant, therefore, the refund claim has been rightly rejected by the authorities below. The appellant has not challenged the assessment of Bills of Entry by way of appeal before the learned Commissioner(Appeals). In that circumstance also, the appeal is not maintainable in the light of the decision of the Hon’ble Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT]. There are no merits in the appeal - appeal dismissed.
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