TaxTMI 
TaxTMI 
2016 (11) TMI 1515
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Shri Nagraj Naik, Deputy Commissioner (AR), for the Respondent. ORDER [Order per : Madhu Mohan Damodhar, Member (T)]. - Issue in dispute involves import of goods by the appellants, for the manufacture of goods required for the Light Combat Air Craft Programme. The appellants sought benefit of Notification No. 228/88-Cus., dated 1-8-1988 and 234/92-Cus., dated 26-6-1992 exempting duty on compon....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to the Tribunal which had remanded the matter back for re-consideration. It was once again rejected by the adjudicating authority as time barred. Against this, the appellants filed appeal before Commissioner (Appeals) who decided in favour of the appellants and held that there was no time bar. The said order was appealed by department to Tribunal, but the appeal was dismissed by Tribunal for want....
X X X X Extracts X X X X
X X X X Extracts X X X X
....from the order of Commissioner (Appeals) passed in earlier proceedings dated 27-2-2004 submitted in Page No. 8 of the compilation that it had been noted that the duty had been paid by appellants under protest. This being the case we are of the considered opinion that the second ground for rejection of the refund that appellant had not sought re-assessment after issue of ad hoc exemption does not h....