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2011 (11) TMI 155 - AT - CustomsRejection of refund claim on ground of limitation – refund claim of Ist consignment rejected on same ground restored by Tribunal – value of imported two consignments were in dispute settled in favor of assessee - Held that:- The discharge of customs duty liability on the enhanced value and preferring an appeal was payment of duty 'under protest' and that since the assessee succeeded in the litigation, the question of time bar did not arise. In view of the decision in the case of the appellants themselves, the rejection of refund claim on ground of limitation cannot be sustained. The issue of unjust enrichment as sought to be raised by the Department has to be dealt with by the original authority. - Decided in favor of assessee.
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