2004 (10) TMI 496

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..... ined the records and heard both sides. In an order dated 5-3-2002, the jurisdictional Commissioner of Customs had dropped a demand of duty proposed against the assessee (present respondents). But the duty had been paid as early as on 3-6-1996. On the strength of the above order of the Commissioner, the assessee filed a refund claim on 6-5-2002, which was partly rejected as time-barred by the origi .....

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..... nsistently held by the Apex Court and this Tribunal that, for the purpose of a refund claim, the preferring of an appeal against an order demanding duty is an expression of protest within the meaning of Section 27 of the Customs Act or Section 11B of the Central Excise Act, as the case may be. The appellant has made an endeavour to distinguish some of the decisions relied on by the lower appella .....

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