Customs Broker Wins Appeal: Tribunal Grants Refund with Interest on CVD Exemption After Protest Letter Deemed Sufficient.

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....Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs Broker, filed Bills of Entry availing CVD exemption later denied by department who recovered duty with interest after one year. Appellant protested through letter seeking refund if decided in favor. Supreme Court allowed CVD exemption to importers of final products. Appellant filed refund claim which was rejected as time-barred by authorities. Tribunal held appellant's letter amounted to protest despite not mentioning 'Under Protest' as no format prescribed. No show cause notice or adjudication occurred. Amount deposited on department's insistence, not voluntarily. Refund denial as time-barred unsustainable. Impugned order set aside, appellant entitled to refund with interest. Appeal allowed.....