2006 (2) TMI 569

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i K.J. Sanchej, JDR, for the Respondent. [Order]. - This appeal is directed against the order-in-Appeal dt. 21-2-05 wherein appellants' refund has been rejected. 2. The relevant facts that arise for consideration are the appellants imported one Circular Knitting Machine and claimed benefit of Customs Notification No. 29/97 as goods imported under EPCG Scheme The said Bill of Entry wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....D is paid under protest", that itself is a challenge to the assessment. Further I find that in the appellant's own case, the benefit of Notification No. 29/97-Cus. was allowed by the Tribunal in order dt. 6-9-02. This itself goes to prove that the appellant was contesting identical issue in the earlier matters. 4. Since the amount of CVD was paid under protest there is no need for the appe....