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TMI Blog2011 (3) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... 22/2003 cannot be availed in respect of the imported goods and that CT-3 procedure can be adopted only for goods, which are directly received from the factory - Hence, the Tribunal held that Notification No. 22/2003 is applicable as the goods have been removed only after considerable use and as such, they were entitled for refund of the duly paid under protest - Accordingly, the Tribunal has ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken on those goods and were removed under the CT-3 procedure by availing the benefit of Notification 22/2003 dated 31-3-2003, which is not excisable. However, when the Department insisted on payment of duty, they paid the duty under protest . Thereafter the original authority rejected the refund application filed by the assessee for an amount of Rs. 22,21,477/-. Aggrieved by this order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 certificate from the domestic unit to EHTP unit is not legitimate. Aggrieved by this order, the assessee approached the Tribunal. Accepting the said case, the Tribunal held that Notification No. 22/2003 is applicable as the goods have been removed only after considerable use and as such, they were entitled for refund of the duly paid under protest. Accordingly, the Tribunal has ordered for refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protest by virtue of an order passed by the Tribunal upholding the exemption or ordering for refund of the amount on any other ground. Therefore, he is entitled to get back the duty, which he has paid, which in law he was not liable. Therefore, the Tribunal was justified under the facts of this case in ordering for refund of the duty paid under protest. 5. In the facts and circumstances of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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