2004 (7) TMI 473

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....dent. [Order]. - This appeal is by the Revenue against an order passed by the Commissioner of Customs (Appeals). The lower appellate authority held that the assessee's refund claim was not time-barred and was liable to be allowed subject to verification of unjust enrichment. Accordingly, it set aside the order of the Deputy Commissioner, who had rejected the refund claim as time-barred. 2....

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.... volition. According to Counsel, this fact is apparent on the face of letter dated 10-10-2002 of the Jt. DGFT addressed to the Commissioner of Customs. The payment of duty pursuant to the Jt. DGFT's direction should be treated as one made under protest as rightly held by the lower appellate authority, the Counsel argues. After examining the records, I am inclined to accept this argument of the Cou....

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....he importer. The Jt. DGFT, further, in a letter dated 10-10-2002 informed the Commissioner of Customs that the respondents had fulfilled their export obligation in respect of the subject imports. The relevant part of this letter, which the Counsel has relied on, is reproduced below : "Although they fulfilled the Export Obligation by exporting goods against 4 shipping bills, they could produce t....