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TMI Blog2021 (4) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 29,57,931/- after reassessment of the bills of entry by extending the benefit of Notification No. 12/2012-CE. The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved by the rejection of the notification benefit, it is sufficiently implied that the duty has been paid under protest. The Tribunal in the case of B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 312). They filed a letter dated 29.6.2016 requesting the Assistant Commissioner to reassess the bills of entry after extending the benefit of the above Notification. The said request was rejected by the Assistant Commissioner against which they approached the Commissioner (Appeals). Vide Order in Appeal dated 27.9.2016, the Commissioner (Appeals) allowed the appeal directing the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eassessment of the bills of entry and had also filed an appeal since such requested was rejected. It can be sufficiently noted that the duty was paid under protest. Therefore, the limitation prescribed under section 27(2) of the Customs Act would not apply. To support his argument, he relied upon the decision in the case of Bayshore Glass Trading Pvt. Ltd. Vs. Commissioner, Kolkata 2002 (148) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty has been paid under protest. The Tribunal in the case of Bayshore Glass Trading Pvt. Ltd. (supra) has held that when appeal is filed against the assessment of the bill of entry, the same has to be considered as a protest in paying the duty. 5. Following the said decision and after appreciating the facts, I am of the view that the rejection of refund on the ground of time-bar is unsustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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