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2020 (4) TMI 45 - AT - CustomsRefund of Customs Duty - amount paid under protest - time limitation - HELD THAT:- The amount under dispute has been paid by the appellant under protest during the course of investigation. Further, the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the decision of the Hon’ble High Court was delivered, the refund claim was filed by the appellant. In that circumstances, how can be said that the refund claim filed by the appellant is barred by limitation. In fact, the refund claim filed by the appellant before the limitation starts. Moreover, the refund claim filed by the appellant of the amount which has paid under protest, and not the duty, the limitation is not applicable - the refund claim is to be sanctioned to the appellant within a period of fifteen days on receipt of the copy of this order. Appeal allowed - decided in favor of appellant.
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