Refund claims and duty paid under protest: endorsements on A.R.I.s can suffice, and unfinalised assessments may keep the claim within time.

Duty paid under protest was treated as evidenced by endorsements on the relevant A.R.I.s, and separate written intimation to the department was not required on the facts. Because the assessments had not been finalised, the refund claim arising from duty paid in March 1976 was not time-barred merely by reference to the filing date of the refund application. The claim was therefore regarded as within time, and refund would be available if the claim was otherwise in order.

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Issues: Whether the refund claim for duty paid during 8-3-1976 to 12-3-1976 was within time where the duty had been paid under protest and the assessments had not been finalised.

Analysis: The appellants' protest was sufficiently evidenced by the endorsement on the relevant A.R.I.s stating that the duty was paid under protest. Separate written intimation to the department was not necessary on the facts. The notification was issued on 6-3-1976, the duty was paid on the relevant dates in March 1976, and the refund application was filed on 23-11-1976. Since the assessments had not been finalised, the claim could not be treated as time-barred on the facts presented.

Conclusion: The refund claim was held to be in time and the assessee was entitled to refund if the claim was otherwise in order.

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