1998 (6) TMI 220

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..... osh, JDR, for the Respondent. [Order per : C.N.B. Nair, 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 dep .....

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..... of duty under protest) specifically states that in cases where 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 n .....

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