Refund of duty paid under protest allowed on removal of imported capital goods where exemption notification applied.

Where Notification No. 22/2003 was held applicable on the facts, duty paid under protest on removal of imported capital goods was refundable. The Tribunal found that the goods had been cleared after considerable use and on that basis allowed the refund claim. The High Court found no infirmity in the Tribunal's reasoning and declined to interfere, thereby sustaining the refund order in favour of the assessee and rejecting the revenue's challenge.

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Issues: Whether the assessee was entitled to refund of duty paid under protest on removal of imported capital goods under Notification No. 22/2003 dated 31-03-2003.

Analysis: The Tribunal had found the notification applicable and held that the goods were removed after considerable use, thereby entitling the assessee to refund of the duty paid under protest. The High Court found no infirmity in that view and no reason to interfere with the Tribunal's order.

Conclusion: The refund claim was upheld and the issue was answered in favour of the assessee.

Final Conclusion: The revenue's challenge failed, and the Tribunal's order granting refund of duty paid under protest was sustained.

Ratio Decidendi: Where the exemption notification is found applicable on the facts, duty paid under protest on cleared goods is refundable and the appellate court will not interfere with the Tribunal's reasoned finding absent legal infirmity.

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