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2017 (8) TMI 1207 - AT - CustomsRefund claim - denial on the ground of time limitation - Benefit of import under DEEC Scheme - import of White Paper Board - Held that: - the appellant had addressed a letter on 19.11.98 to the Assistant commissioner, Customs intimating that since they require the consignment urgently for their product they would be clearing the goods on payment of duty under protest for the same. I find that the said plea of the appellant has not been disputed by the lower authority. If the duty has been paid under protest, there is no vacation of the protest, on adjudication having been done against the assesse. Such protest lodged by the assesse would remain till the disputed issue is settled finally by the higher appellate forums. I also note that such deposits were made by the appellant even prior to the adjudication, when there was no confirmed demand against them. As such, the same has to be treated to be deposits - Such deposits would be refunded to the assesse on the ultimate success of their case, without attracting any limitation aspect - appeal allowed - decided in favor of appellant.
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