2016 (3) TMI 890

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....e respondent. Heard learned D.R. and perused the records. 4. On perusal of the records, we find that the issue involved in this case is regarding rejection of refund claim by the adjudicating authority and consequently appeal of the assessee being allowed by the first appellate authority. 5. Brief facts of the case are that the importer respondent had filed a bill of entry for the import of 2 catalysts charges claiming benefit of Notification No. 66/94-Cus. The assessing group denied the said benefit of notification. Since the consignment was required urgently, the respondent assessee cleared the consignment by paying duty on imports "under protest" and subsequently contested the issue. The first appellate authority by impugned order ....

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....ential customs duty "under protest" on being told by the customs authorities and filed the refund claim. The said refund claim was allowed by the adjudicating authority as well as the first appellate authority. We find that the first appellate authority after going through the entire case records and the appeal filed by the Department recorded the following findings while upholding the order-in-original challenged before him:- "I have carefully gone through the records, the impugned order, the ground of appeal of the appellants and the cross objections filed by the importers before my predecessor. I am inclined to accept the importers submission that while giving the subsidy the Government was aware that it had issued Customs Duty....