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2017 (7) TMI 233 - AT - CustomsRefund claim - duty paid under protest - Held that: - In the absence of any documentary evidence to show that they were infact contesting the matter of leviability of cess on the prawns and shrimps, we find that both the lower authorities were correct in rejecting the claim of the appellants for the refund of the amounts of cess paid - The lower authorities were correct in rejecting the claim on the limitation as it is on the record that appellant had paid the amount in 2001 and 2002 and filed refund claims on 12.09.2005 - appeal dismissed - decided against appellant.
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