2003 (10) TMI 205

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....lants against the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the Asstt. Commissioner rejecting their claim for the refund of the duty on the ground of limitation. 2. The learned Counsel has contended that the claim of the appellants could not be held to be time-barred as they filed the same within the stipulated period of six months from....

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....d gone through the record. The perusal of the impugned order shows that the refund of the appellants had been held to be time-barred on the ground that they did not lodge a formal protest under Rule 233 while depositing the duty demanded from them. But the Commissioner (Appeals) has lost sight of the fact that immediately after depositing the duty which was confirmed against the appellants by the ....

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..... Therefore, the impugned order of the Commissioner (Appeals) holding the refund claim of the appellants to be time-barred, cannot be sustained and deserves to be set aside. 5. The authorities below have not decided the refund claim of the appellants on merits. They had dismissed only on the ground of limitation, which, as observed above, is not sustainable. On merits, as to whether the claim o....