Appeal Against Duty Assessment Considered Protest; Limitation Period Not Applicable for Refund of Excess Duty Paid.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved by the rejection of the notification benefit, it is sufficiently implied that the duty has been paid under protest. - when appeal is filed against the assessment of the bill of entry, the same has to be considered as a protest in paying the duty. - Period of limitation is not applicable - HC....