2004 (2) TMI 406

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....Shri Uma Shankar, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The facts are that the appellants imported 2 Nos. of Used Bevel Gear Generators and sought clearance under B/E No. 2866, dated 9-5-95 declaring the value as Rs. 13,78,289/- on the basis of suppliers' invoice. The department did not accept the value declared. The appellant submitted a Chartered Engineer....

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....ion and arrived at a value much lower than the one originally arrived at. The appellants therefore became entitled to a refund of excess duty paid. The claim was rejected on the ground that the claim was hit by time bar under Section 27(3) read with Section 27(1) of the Customs Act. The duty was paid on 30-3-95 as stated earlier and the refund application was made after the expiry of six months fr....

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....e duty originally as assessed by the officer of Customs. While doing so he did not register any protest. But he filed an appeal within time to the Commissioner (A) being aggrieved by the order of Assistant Commissioner. When someone files an appeal against an assessment order it is more than evident that he has paid duty under protest. There cannot be a greater indication of protest against an ass....