2017 (11) TMI 1402

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....vocate - For the Respondent ORDER Per: S.S GARG The present appeal has been filed by the Revenue against the impugned order dt. 25/04/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has allowed the appeal of the assessee and set aside the Order-in-Original with the direction to the lower authorities to examine the refund claim on merits. 2. Briefly the facts ....

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....and hence they are not liable for refund of the same. After considering the reply of the assessee, the lower authority rejected the refund claim of the assessee. Aggrieved by the order of lower authority, the assessee filed an appeal before the Commissioner(Appeals) who allowed the appeal of the assessee by setting aside the Order-in-Original. Aggrieved by the said order of the Commissioner(Appeal....

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....s issued to the assessee and more over the challan under which the payments were made clearly indicated that the same was paid under protest. He further submitted that the assessee has reversed the credit but under protest as they have not accepted the liability to pay the duty and therefore they can claim the refund and the bar of limitation of one year as provided under Section 11B will not be a....

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....mpugned order passed by the Commissioner(Appeals) which is based upon documentary evidences produced by the appellant. I also find that the challans furnished by the respondent clearly reflect that the payment was made under protest and once the payment is made under protest, the time limit under Section 11B does not apply. Further I also find that the Commissioner(Appeals) has observed that the c....