Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Sulekha Beevi C.S. (Judicial Member) and Anil G. Shakkarwar (Technical Member), allowed an appeal filed aggrieved by the rejection of refund claim by the authorities observing that the assessment of Bill of Entry had not been challenged by the appellant by filing appeal before appropriate forum.
The Counsel for the appellant T. Sundaranathan, had argued that the appellant had paid duty under protest and the same had been recorded in the Bill of Entry hence there was no requirement for the appellant to challenge the same by filing an appeal. The counsel for the respondent K. Komathi had argued that since the authorities had passed orders only on technical grounds, the matter had to be remanded to the adjudicating authority for considering the refund claim on merits.
The Tribunal while allowing the appeal held that the appellant had paid duty under protest which indicated a challenge by him on the demand of duty made by the department. Therefore it was for the department to pass appropriate assessment order considering the protest made by the assessee. [HDFC Bank Ltd. v. Commr. of GST & CE, Customs Appeal No. 348 of 2012, decided on 31-01-2020]