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TMI Blog1984 (11) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... nal makes the following : 3. Two claims of the appellants for refund of auxiliary duty paid under Bills of Entry Nos. 13/11-6-80 and 19/13-6-80 were rejected by the Assistant Collector of Central Excise, Customs Division, Tuticorin, as barred by limitation under Section 27 of the Act, as the applications had been received on 11-8-1982, after a period of six months from the date of payment of duty as stipulated in that section vide IM No. 259/27-5-80 dated 8-2-1983. An appeal against this order was rejected by the Collector of Customs (Appeals), Madras, by his order No. C. 24 AP/1/83 dated 22-7-1983. 4. In the appeal before us it is contended that what has been collected is auxiliary duty in terms of Notification No. 25-Customs dated 12- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Calcutta, reported in 1984 (17) E.L.T. 505 (Tribunal) that provisions of Section 27 will not apply. The learned counsel for the appellants referred to the minority view expressed in the case of M/s. Laboratories Vifor (India) Private Limited v. Collector of Customs, Bombay 1983 (2) ETR 291 that collection without authority will not be governed by the provisions of Section 11B of the Central Excises and Salt Act, 1944. Another decision relied upon was that of the Orissa High Court in the case of Straw Products Limited v. Factory Officer, Central Excise, Straw Products Ltd. and Other 1986 (23) E.L.T. 70 (Orissa) wherein a Division Bench has held that when there is a mistake of law, question of limitation under Rule 11 of the Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven prior to the filing of the Bill of Entry, though it has been stated that import duty and C.V.D. are exempted, auxiliary duty has been specifically shown as a rate and quantum in cols. 10 and 11 and carried over to col. 16. Further, the telex referred to by the learned counsel for the appellants is one exempting countervailing duty and not auxiliary duty. We also note that the established procedure for filing of a protest and following it up has not been followed. In the circumstances, we hold that in the present case there is no protest. 9. In passing we would observe that the reference to the meaning of protest as given in New Waverly dictionary is of no assistance to the appellant. The meaning given in that dictionary for protest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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