9911796707
TMI Blog2007 (4) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner approved it under 3403. Commissioner (Appeals) relying on judgment of Mafatlal Industries Ltd., holding that duty paid in cases which finally ended in order/decree/judgment of courts must be deemed to have been paid under protest and limitation will not apply in such cases. Held that-reliance placed on ratio of Apex Court judgment well founded. No other grounds raised. Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of the same was in dispute. The importer claimed the classification under sub-heading 3823.90 and the Assistant Commissioner approved it under 3403. (b) After prolonged litigation, the classification under Heading 3403 as ordered by the Assistant Commissioner, was upheld by the Commissioner (Appeals) but he set aside the demand of additional duty of Customs (CVD) vide his order No. 1081 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid in cases which finally ended in orders or decrees or judgment of Courts must be deemed to have been paid under protest and procedure and limitation etc. will not apply to such cases is not correct. Learned Advocate for the respondent vehemently supports the order of the Commissioner (Appeals). 5. We have carefully considered the submissions from both sides. The only ground urged by the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Commissioner (Appeals) has accordingly, held that the importer is eligible for refund applied for. As regards interest, he has held that as the application by the importer dated 18-4-2001 was received by the Department on 23-4-2001, the interest is payable from the date immediately after expiry of three months from the date of receipt of refund application. He has directed Assistant/Deputy Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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