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2017 (4) TMI 734 - CESTAT HYDERABADSEZ unit - refund claim - rejection on the ground of limitation - case of appellant is that having paid the duty under protest, the same cannot be rejected on the ground of limitation - case of the department is that there is no document to show that duty was paid under protest - whether the duty has been paid by the appellant under protest or not? - Held that: - the appellants have intimated their protest of paying the duty by the letter dated 27.02.2009. The adjudicating authority has not accepted this letter stating that it is only a letter requesting for release of bank guarantee and not a letter intimating protest - since the appellants have intimated their protest within reasonable time, that is within 2 weeks of payment of duty, this letter issued by them can be considered as intimation of protest. The immediateness of the letter shows that it was not issued solely with intention to extend limitation. The refund cannot be rejected on the ground of limitation - the rejection of refund claim of ₹ 3,14,923/- remain undisturbed as appellant not contesting the same - appeal allowed - decided partly in favor of appellant.
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