Consequential refund after appellate relief cannot be denied merely because duty was not paid under protest.

Refund arising from the setting aside of an adjudication order was treated as consequential to appellate relief, so it could not be refused merely because the duty had not been paid under protest. Where payment was made to secure hearing of the appeal on merits, the absence of protest did not defeat the refund claim, and the claim was not treated as time-barred on that basis. Consequential refund of the duty and other amounts payable under the adjudication order was therefore directed in favour of the assessee.

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Issues: Whether the refund claim was barred for not having been paid under protest, and whether consequential refund had to be granted after the adjudication order was set aside.

Analysis: The refund arose directly from the setting aside of the adjudication order in appeal. The amounts had been paid to enable the appeal to be heard on merits, and in such a situation the absence of a protest payment did not justify denial of refund. Since the payment was made as part of the statutory appellate process, the claim was consequential to the appellate relief and not hit by any time bar.

Conclusion: The refund could not be denied on the ground that the duty was not paid under protest, and consequential refund of the duty as well as other dues payable under the adjudication order was directed in favour of the assessee.

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