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2016 (8) TMI 711 - AT - CustomsRefund - duty paid on export of goods - whether refund claim can be lodged by an assessee without contesting the original assessments made - Held that:- In the present case once the duty was paid under protest, the onus was on the department to vacate the protest lodged by the Appellant giving an appealable order that the assessment made was in order and view of the appellant was incorrect, so that Appellant could redress their grievance. - In the interest of justice and principles of equity Order-in-Appeal dated 01.09.2014 passed by the first appellate authority is set aside and the matter is remanded back to the original authority for deciding the issue of refund on merit and also to vacate the protest lodged by the Appellant as per their letters dated 11.04.2012 and 12.04.2012. - Matter remanded back.
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