https://www.taxtmi.com/caselaws?id=206818 Where Notification No. 22/2003 was held applicable on the facts, duty paid under protest on removal of imported capital goods was refundable. The Tribunal found that the goods had been cleared after considerable use and on that basis allowed the refund claim. The High Court found no infirmity in the Tribunal's reasoning and declined to interfere, thereby sustaining the refund order in favour of the assessee and rejecting the revenue's challenge. en-us Tue, 08 Mar 2011 00:00:00 +0530 Wed, 17 Aug 2011 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206818 Where Notification No. 22/2003 was held applicable on the facts, duty paid under protest on removal of imported capital goods was refundable. The Tribunal found that the goods had been cleared after considerable use and on that basis allowed the refund claim. The High Court found no infirmity in the Tribunal's reasoning and declined to interfere, thereby sustaining the refund order in favour of the assessee and rejecting the revenue's challenge. Case-Laws Central Excise Tue, 08 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206818