2004 (1) TMI 114

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....al, Member (T)]. - In this appeal, filed by M/s. Hutchison Max Telecom Pvt. Ltd., issue relates to rejection of refund of claim filed by them. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants are one of the Mobile Telephone service provider; that they had imported a consignment containing computer software; that they claimed the benefit of Notification No. 11/97-Cus., da....

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....7-1998 whereas the refund claim was filed on 28-3-2001. The learned Advocate, further, submitted that they could not have filed the refund claim without first challenging the assessment order passed by the Asst. Commissioner; that it is well settled that appeal is continuance of assessment proceedings; that in the present matter the assessment of the goods was ultimately done by the Tribunal vide ....

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....er protest and that lodging of protest gives protection against the filing of the refund claim and it does not give any protection from filing the appeal beyond the time limit specified in the Customs Act. 4. We have considered the submissions of both the sides. It has not been disputed by the Revenue that the Appellants had claimed the benefit of Notification No. 11/97 which had been denied to....