2004 (1) TMI 181

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d claim has been rejected. The claim was rejected on the ground that the duty was not paid under protest. It is noted that the refundable amount of Rs. 70,194/- was paid vide TR-6 Challan on 29-12-1993. The refund of this amount was claimed on 11-11-1997, consequent to finalization of the classification dispute by the Assistant Commissioner on 19-3-1996. The appellants claim that they have paid th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nts to follow the procedure of duty payment under protest, besides affixing protest remarks on TR-6 Challan. 4. Accordingly, I hold that endorsement of remark on TR-6 Challan was sufficient compliance of payment under protest and the limitation cannot apply. 5. In view of this the orders passed by the lower authorities cannot be sustained and the same are set aside and the appeal allowed with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X