2005 (12) TMI 164

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....on seeks early disposal of the appeal. After hearing both sides and considering the submissions, we are of the view that, on the facts of this case, the case requires to be disposed of at the earliest. Further, having come across a judgment of the Hon'ble Supreme Court which squarely covers the issue involved in this case, we are inclined to take up the appeal for summary disposal. The application....

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....ted as "protest" for the purpose of considering their refund claim. We have come across these letters on record. One of these letters dated 29-11-01 was addressed to the Dy. Commissioner of Customs (EPCG) and the same clearly stated thus : "However, as importers and EPCG licence holders, we do not agree with the above stand and submit that the machines imported are eligible for additional duty ....

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....of the goods without granting the above benefit. Nevertheless, the original authority proceeded to treat the refund claim as time-barred, regardless of the fact that the assessee had paid additional duty of customs under protest. In this case, clearly, time-bar is not applicable to the refund claim in question. 3. The Hon'ble Supreme Court in the case of CCE v. Rupa and Co. Ltd. reported in 200....

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....ticed that the learned Commissioner (Appeals) relied on the Hon'ble Apex Court's judgment in the case of Priya Blue Industries Ltd. reported in 2004 (172) E.L.T. 145 and took the view that, as the assessment of the Bill of Entry was not challenged by the assessee, they were not entitled to any refund of duly. It is further noticed that this ground was not taken by the original authority for reject....