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2018 (9) TMI 767 - HC - Customs100% EOU - Refund of excess Export Duty paid - duty was paid under protest - Held that:- Admittedly, the petitioner has paid the duty under protest @ 10%. But the appropriate duty would be 5% from 1-3-2013 vide Notification No. 15/2013-Cus., dated 1-3-2013 and 2.5% from 1-3-2015 vide Notification No. 8/2015-Cus., dated 1-3-2015 - It is well-settled that the duty paid by the assessee under protest, if ultimately found, was not leviable, it would automatically entitle him for refund. The payment under protest by itself would tantamount to claiming refund, but, it cannot be turned down merely because he has not filed any appeal or appeal was filed by the Department before a higher forum. The petitioner is entitled to get refund - petition allowed.
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