1991 (5) TMI 187

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...., Consultant, for the Respondents. [Order]. -  Being aggrieved with that part of the impugned order-in-appeal, whereby the Collector (Appeals) held that the refund claimed by this respondent for the duty paid prior to 6-8-1977 was not barred under the erstwhile Rule 11 of the Central Excise Rules, 1944, the Revenue has filed the present appeal. 2. The undisputed facts of the case are....

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....t, the learned consultant, submitted that since admittedly the duty was paid during the disputed period under protest, it is immaterial as to whether there was any express provision for payment of duty under protest or not. He also cited a number of authorities to the effect that if there was a payment of duty under mistake of law, it should be refunded ignoring the period of limitation prescribed....

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....e that during the relevant time there was no express provision for payment of duty under protest. However, the absence of any express provision regarding the payment of duty under protest cannot take away the right of a person to pay the duty under protest. It is common knowledge that whenever a tax or duty is demanded and the person concerned does not admit such demand, the only course left open ....