TMI Blog1987 (10) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. - Under order, dated 26.2.1982, the Assistant Collector, Central Excise, Udaipur sanctioned refund claims of the appellants M/s. J.K. Industries Ltd., in respect of additional duty of customs paid on 21.11.1980, 12.3.1981 and 8.6.1981. This duty had been paid by them at the times of removal from the bonded warehouse to which the goods had been brought after import at Bombay under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that duty under Section 3 of the Customs Tariff Act had been paid under protest and hence there can be no question of bar of limitation in preferring the refund claims. As already stated the Collector has upheld the orders of the Assistant Collector in respect of refund of duty paid on 12-3-1981, 9-4-1981 and 8-6-1981. He set aside the orders of the Assistant Collector only with reference to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd whereas, on examination of the said refund order, the undersigned is of the tentative view that the interpretation adopted by the Assistant Collector, Udaipur in holding the refund order to be within the time limit on the basis of a letter of protest that related to refund claim in another context is erroneous/incorrect/ improper. 6. Thus the Collector has referred to the letter, dated 21-2- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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