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of The CESTAT allowed the appeal by remand, holding that reassessment paid under protest and subsequent refund claims preclude treating the liability as unprotested; the Department failed to demonstrate written agreement to reassessment by the importer. The Tribunal ruled that, absent contrary evidence, the party's asserted date of receipt of the speaking order governs computation of the appeal period under Section 17(5), and the Commissioner (Appeals) erred in holding the appeal time-barred. The matter is remitted to the Commissioner (Appeals) with a direction to accept the claimed date of receipt, entertain the statutory protest rights, and adjudicate the appeal on merits. The decision accords binding weight to later authoritative precedent.
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