TMI Blog2015 (10) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable only to the period involved in those appeals and cannot be held to be applicable for the entire period in question. Inasmuch as neither any protest was lodged nor the Tribunal's order covers the period in question, the lower authorities have rightly held the refund to be barred by limitation. The appellants stand that inasmuch as the issue was before the Tribunal by way of an appeal, the duty paid during the subsequent period should be deemed to be having been paid under protest cannot be appreciated as there is a specific procedure to be followed for paying the duty under protest. The appellant having not followed that procedure, the deemed fiction cannot be adopted merely because the earlier order was the subject matter of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim of ₹ 64,52,209/- (Rupees Sixty Four Lakhs Fifty Two Thousand Two Hundred and Nine only) in respect of the duty paid by them on the goods received from M/s. CST Ltd. on the basis of a disclaimer certificate in favour of the appellant. 5. The lower authorities allowed the refund of ₹ 50,26,495/- (Rupees Fifty Lakhs Twenty Six Thousand Four Hundred and Ninety Five only) and rejected the balance amount of ₹ 14,25,714/- (Rupees Fourteen Lakhs Twenty Five Thousand Seven Hundred and Fourteen only) as barred by limitation. 6. On an appeal against the above order, Commissioner (Appeals) upheld the order of the original adjudicating authority by observing as under: 4. I have carefully gone through the case rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees Fourteen Lakhs Twenty Five Thousand approximately) stands filed by the appellant beyond the normal period of limitation. It is also factually correct that no protest was lost either by M/s. CST or by the appellant for the said period in question. The lower authorities have rightly concluded that the Tribunal's order would be applicable only to the period involved in those appeals and cannot be held to be applicable for the entire period in question. Inasmuch as neither any protest was lodged nor the Tribunal's order covers the period in question, the lower authorities have rightly held the refund to be barred by limitation. The appellants stand that inasmuch as the issue was before the Tribunal by way of an appeal, the duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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