Refund of Customs Duty - duty paid under protest - The appellant...

Refund of Customs Duty - duty paid under protest - The appellant themselves has lodged a protest during the pendency of the appeal which is also taken on record - No such protest was lodged by the appellant before to the said period. Therefore, as it is a fact on record that no evidence is available with regard to protest made by the appellant, therefore, the refund claim has been rightly rejected by the authorities below. - AT