2019 (5) TMI 1341

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....oods, namely, Lehar Kurkure, Cheetos, Wheels, etc. and was classifying the said goods under heading 21.08 and availing exemption under Notification No.5/1999. The proceedings were initiated against the assessee-respondent to classify the said goods under sub heading 1904.10 to deny the benefit of Notification No.5/99. In pursuance of the classification sought by the Revenue confirmed by order dt.7.3.2001, the appellant started playing duty by classifying their goods under sub heading 1904.10 under protest for the period from March, 2001 to October, 2002. The said fact was intimated to the department by the appellant. Later on, the order classifying the goods under sub heading 1904.10 was challenged before this Tribunal and this Tribunal vid....

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....7/CE/CHD-II/2012 dt.8.8.2012 in the spice mix matter. 4. The assessee-respondent filed appeal against the said appropriation before the Commissioner (Appeals), who confirmed the order of appropriation of refund. Against the said order, the assessee-respondent is in appeal. Hence, these appeals are listed before us. 5. Ld. Counsel for the assessee-respondent submits that the department's contention is that the refund claim barred by limitation as the same has been filed after expiry of one year from the date of Tribunal's order i.e. 26.09.2002. As per section 11B, the limitation period of one year shall not apply where payment of duty has been made under protest. It is his contention that the order of this Tribunal was challenged by th....