2021 (8) TMI 687

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..../- alongwith Customs duty and interest thereon in respect of the goods destroyed in the fire. The said demand was confirmed vide Order-in-Original No.50/2006 dated 11.12.2006. An appeal thereof was filed. In pursuance to the interim order dated 21.02.2007 passed in the said appeal, Rs. 1,00,000/- were deposited by the appellant towards the amount of pre-deposit on 05.04.2007. However, the appeal was rejected vide Order of Commissioner (Appeals) dated 30th April, 2007. Even the application praying for remission of duty on the goods lost in the fire accident which occurred in the factory premises of the appellant on 13.12.2005 was also disallowed vide Order-in-Original No.13/2007 dated 09.05.2007. The said order was finally set aside by Delhi....

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.... of the said amount from the appellant. Being aggrieved the appellant is before this Tribunal. 4. I have heard Shri Suhrid Bhatnagar, learned Counsel for the appellant and Shri P. Juneja, ld. D.R. for the Department. 5. It is submitted on behalf of the appellant that the instant appeal relates to the limitation of filing the refund claim as a consequence of judgment or order of appellate authority, Tribunal or any Court where the duty was coercively recovered by adjustment of refund. It is impressed upon that such payment may be treated as the 'payment under protest'. Learned Counsel has laid emphasis upon the order passed by this Tribunal in similar circumstances in the case of Ahlcon Parentals (India) Ltd. vs. Commissioner, CGST, Al....

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....sed to be recovered from the appellant vide a show cause notice dated 9th May, 2006 and that it got confirmed by the adjudicating authorities of the Department. Even the application for remission of duty on the goods lost in the fire in appellant's premises was disallowed by the authorities below. But both these decisions were challenged before this Tribunal and vide Final Order No.51816-51817/2016 dated 10th May, 2016. The demand of duty was set aside and remission of duty on goods lost in fire was also allowed. 9. Prior to this order was filed, the request for refund of Rs. 2,82,501/- + Rs. 99,388/- on exports made during April 2013 to June 2013 and January, 2013 to March, 2013 respectively, was filed by the appellant. The refund was s....