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TMI Blog2004 (2) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Moheb Ali M., Member (T)]. The facts are that the appellants imported 2 Nos. of Used Bevel Gear Generators and sought clearance under B/E No. 2866, dated 9-5-95 declaring the value as Rs. 13,78,289/- on the basis of suppliers invoice. The department did not accept the value declared. The appellant submitted a Chartered Engineers Certificate which indicated that the value of the gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrived at. The appellants therefore became entitled to a refund of excess duty paid. The claim was rejected on the ground that the claim was hit by time bar under Section 27(3) read with Section 27(1) of the Customs Act. The duty was paid on 30-3-95 as stated earlier and the refund application was made after the expiry of six months from the date of payment. 3. The appellant preferred an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t register any protest. But he filed an appeal within time to the Commissioner (A) being aggrieved by the order of Assistant Commissioner. When someone files an appeal against an assessment order it is more than evident that he has paid duty under protest. There cannot be a greater indication of protest against an assessment order than an appeal against such an order. The duty is deemed to have be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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