1988 (12) TMI 122

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.... the parties. In this writ petition, the petitioner prays that a writ of mandamus be issued against the respondents directing them to refund an amount of Rs. 1,24,822/-, paid under protest for the period from 28-7-1969 to 3-2-1972. The petitioner manufactures metallised yarn and the question arose whether the said goods fell under Item 15-A(2) as an article of plastic and whether that was covered ....

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....hat the duties had been paid under protest throughout. Thereafter the petitioner approached the Assistant Collector, who found that the petitioner had failed to establish that the duties had been paid under protest. The order of the Assistant Collector dated 21-7-1988 (Annexure "13" to the writ petition) is appealable. The petitioner having the statutory right of appeal against the order of the As....