2004 (2) TMI 87

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....ated 12-5-2003 passed by the Commissioner of Customs & Central Excise (Appeals), Valsad. 2.Brief facts of the case are given below : The appellant had exported 10365.30 kgs of N-Acetyl J-Acid vide AR 4 No. Vapi-V/H/96-97, dated 30-4-96 and AR 4 No. Vapi-V/598/96-97, dated 29-11-96 vide Invoice No. 19 dated 30-4-96 and 231, dated 29-11-96 respectively. But due to quality problems the goods were r....

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....uty of Customs and not Central Excise duty and hence refund under Central Excise Act shall not be admissible, that the appellant filed application of refund after 1 year 4 months and 27 days of payment of CVD as mentioned in Bill of Entry No. 6626, dated 21-1-98 but under Section 11B of Central Excise Act, 1944, the refund claim should be filed before expiry of six months from the date of payment ....

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....The Customs, Mumbai were insisting for getting the imported goods released on payment of C.V. Duty Rs. 8,24,805/-. The imported goods in question needed immediate re-processing hence there was no other alternative but to pay C.V. Duty and get the goods released Accordingly C.V. Duty Rs. 8,24,405/- was paid under protest addressing letter dt. 12-4-1998 to the Asstt. Commissioner, Customs, Mumbai. ....

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....mbai the Applicants stated that they agree to pay the C.V.D. as suggested, but under protest. The Commissioner (A) held that it is obligatory on the part of the appellants to incorporate the ground for payment of duty under protest under Rule 233B. Government observes that Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. v. U.O.I. [1997 (89) E.L.T. 247 (S.C.), while interpreting the s....