Refund limitation and protest endorsement: duty paid under protest on the additional margin of profit defeated the time-bar objection.

A refund claim was treated as not time-barred because the relevant price lists and duty payments carried a specific protest endorsement covering the additional 10% margin of profit. That endorsement meant the duty was regarded as paid under protest, and the protest could not be confined only to earlier price lists. The limitation objection was therefore unsustainable, and the refund allowed by the order was upheld.

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Issues: Whether the refund claim was barred by limitation when the relevant price lists and duty payments contained an endorsement that duty on the additional 10% margin of profit was paid under protest.

Analysis: The price lists placed on record contained a specific protest endorsement covering the separate addition of 10% margin of profit. On that basis, the duty payment was treated as having been made under protest, and the protest could not be confined only to the earlier price lists. The limitation objection was therefore not sustainable.

Conclusion: The refund claim was not barred by limitation and the order allowing refund was upheld.

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