https://www.taxtmi.com/caselaws?id=119448 Payment of duty under protest was treated as a sufficient challenge to the Bill of Entry assessment for refund purposes, so a separate appeal against the assessment was not required. The Tribunal noted that the refund could not be rejected on a fresh appellate ground that had not formed part of the original adjudication. It also recorded that the exemption under Notification No. 29/97-Cus. had been accepted in the assessee's earlier case, and that the questions of exemption entitlement and unjust enrichment required fresh consideration. en-us Mon, 27 Feb 2006 00:00:00 +0530 Wed, 11 Jul 2012 11:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119448 Payment of duty under protest was treated as a sufficient challenge to the Bill of Entry assessment for refund purposes, so a separate appeal against the assessment was not required. The Tribunal noted that the refund could not be rejected on a fresh appellate ground that had not formed part of the original adjudication. It also recorded that the exemption under Notification No. 29/97-Cus. had been accepted in the assessee's earlier case, and that the questions of exemption entitlement and unjust enrichment required fresh consideration. Case-Laws Central Excise Mon, 27 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119448