1998 (6) TMI 220

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..... air, Member (T)]. Heard both sides. 2. This appeal is on the ground that duty had been paid under protest and therefore the order of the Commissioner (Appeals) rejecting the refund claim on the ground of time bar is not legally correct. Shri Moitra, ld. Consultant submitted that at the time of payment of duty they had written to the department registering their protest. He also relied on t .....

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..... e remedy of an appeal or revision is available to the assessee against an order or decisions which necessitated him to deposit the duty under protest, he may file an appeal or revision. In the instant case, as duty was to be paid under an adjudicating order, the appellant should have filed an appeal against the adjudication order; and not paid duty under protest. The appeal is therefore dismisse .....

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