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TMI Blog2017 (8) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no vacation of the protest, on adjudication having been done against the assesse. Such protest lodged by the assesse would remain till the disputed issue is settled finally by the higher appellate forums. I also note that such deposits were made by the appellant even prior to the adjudication, when there was no confirmed demand against them. As such, the same has to be treated to be deposits - Such deposits would be refunded to the assesse on the ultimate success of their case, without attracting any limitation aspect - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority, the appellant filed an appeal before Commissioner (Appeals) and the Commissioner (Appeals) vide Order-in-Appeal No. 1279/2013 dated 14.09.2013 rejected their appeal. Aggrieved against the OIA, the appellant preferred an appeal before the Tribunal and the Tribunal vide the order dated 13.03.2008 remanded the case back to the Commissioner (Appeals) with a direction to call upon the adjudication record and pass appropriate orders. 2. In the remand proceedings the appellant took a categorical stand that the duty was paid under protest and raised the following grounds:- a) The amount of ₹ 21,62,684/- claimed as refund was paid as pre-deposit on 14.01.1999 under protest and the aforesaid amount did not represent any as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted by the Tribunal in the remand order, the time limit provided under Section 27 of the Customs Act will not be applicable. 3. The appellate authority rejected the appeal that even if the duty was paid under protest, the same was vacated on the passing of the order of the original adjudicating authority and as such the deposits made prior to adjudication would attain the character of duty, thus requiring to be refunded on an application by the appellant within a period of time limit laid down under the law. The appellants have relied upon the Tribunal decision of the Gujarat Engineering Works Vs. CCE, Ahmedabad 2013 (292) ELT 547 (Tri,-Ahmd.), as also other decisions. I find that the appellant had addressed a letter on 19.11.98 to the As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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