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TMI Blog2008 (6) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... d authority - Long after fulfilling the condition of notification their payment cannot be treated as “under protest” - there was no threat or coercion by the Department – refund claim is held as time barred - E/799/2006 - 732/2008 - Dated:- 26-6-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri K. Krishnamurthy, Advocate, for the Appellant. Shri K. Sambi Reddy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to process and export the goods within the stipulated time. The export was done much after expiry of the period in terms of Notification No. 32/97-Cus. dated 1-4-1997 and they had not taken permission for extension of time to complete the export. The learned Counsel Submits that as they had complied with the export obligation after the expiry of period in terms of the Notification, their paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that in terms of the Notification No. 32/97-Cus. dated 1-4-1997, the liability had arisen for demanding the duty. The same was paid without protest. The assessee had exported the goods after expiry of period. They had not taken permission for extension of time from the concerned Assistant Commissioner. In such circumstances, the demand of duty made by the Department is justified and it canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 32/97-Cus. dated 1-4-1997 in processing the goods for re-exportation within the period of six months. They have also not obtained permission from the Assistant Commissioner for extension of time. They voluntarily complied with the request made by the Department to deposit the amount of Rs. 5,19,038/- being duty with regard to the goods imported without payment of duty. Long therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the notification as the notification had been violated and the duty was liable to be paid. The duty was not paid under protest and there was no threat or coercion by the Department. Therefore all the judgments cited by the learned Counsel are distinguishable. The refund claim is barred by time as held by both the authorities. There is no merit in the appeal and the same is rejected. (P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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