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CESTAT allowed the appeal, holding that the refund claim arising from a successful challenge to an adjudication order constitutes consequential relief exempt from time limitation under Section 27 of Customs Act, 1962. The tribunal determined that amounts paid under protest during investigation are refundable without time bar restrictions, particularly when the appellant successfully overturned the original order. The Commissioner's rejection of the refund claim was deemed unsustainable, and the appellant was entitled to recover the deposited amount of Rs. 5,00,000 as the payment was made under protest and should be treated as a deposit rather than duty payment.
CESTAT allowed the appeal, holding that the refund claim arising from a successful challenge to an adjudication order constitutes consequential relief exempt from time limitation under Section 27 of Customs Act, 1962. The tribunal determined that amounts paid under protest during investigation are refundable without time bar restrictions, particularly when the appellant successfully overturned the original order. The Commissioner's rejection of the refund claim was deemed unsustainable, and the appellant was entitled to recover the deposited amount of Rs. 5,00,000 as the payment was made under protest and should be treated as a deposit rather than duty payment.
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