2020 (4) TMI 45

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.... ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the refund claim has been rejected as barred by limitation. 2. The facts of the case are that the appellant import one BMW car on 09.09.2003. Thereafter, DRI started investigation and on 14.11.2005 the appellant paid a sum of Rs. 16,63,823/- during the course of investigation as demanded by the DRI under protest. Therea....

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....ed. The said order was affirmed by the Commissioner (Appeals) vide order dated 06.09.2018. Against the said order, the appellant is before me. 3. Heard the parties. 4. The fact of the case are not in dispute that the amount under dispute has been paid by the appellant under protest during the course of investigation. Further, the order of this Tribunal dated 03.03.2011 was challenged by the Reve....