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TMI Blog2014 (3) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... dents had specifically mentioned that the payment is made under protest. In the monthly returns filed by the respondent also, this fact is mentioned. In these circumstances, we find no infirmity in the impugned order whereby the Commissioner (Appeals) held that the refund is not time barred - Decided against Revenue. - E/2682/04-Mum - - - Dated:- 6-2-2013 - S S Kang And P K Jain, JJ. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereafter the respondents filed a refund claim on 31.5.2001 claiming refund of duty paid during the period 1.11.2000 to 25.2.2002. The adjudicating authority allowed the refund which is within the period of limitation and rejected the refund which is beyond the period of limitation. The rejection of refund claim was challenged by the respondents before the Commissioner (Appeals) on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s paid on provisional basis and reserved the right to make refund claim on determination of the value. Further, while making payment, in the statutory records also the respondents had specifically mentioned that the payment is made under protest. In the monthly returns filed by the respondent also, this fact is mentioned. In these circumstances, we find no infirmity in the impugned order whereby t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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