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2021 (4) TMI 429 - AT - CustomsRefund the excess duty paid - duty paid under protest - rejection of refund on the ground that it is beyond one year when computed from the date of reassessment of the bills of entry - Time limitation - HELD THAT:- There is no dispute that the appellant has paid excess duty of ₹ 29,57,931/- after reassessment of the bills of entry by extending the benefit of Notification No. 12/2012-CE. The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved by the rejection of the notification benefit, it is sufficiently implied that the duty has been paid under protest. The Tribunal in the case of BAYSHORE GLASS TRADING PVT. LTD. VERSUS COMMISSIONER OF CUS., KOLKATA [2002 (7) TMI 161 - CEGAT, KOLKATA] has held that when appeal is filed against the assessment of the bill of entry, the same has to be considered as a protest in paying the duty. The rejection of refund on the ground of time-bar is unsustainable - Appeal allowed - decided in favor of appellant.
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