M/S. Star Coolers And Condensers Pvt. ... vs Commissioner Of Central Excise, Nashik on 24 September, 2009
4. The Ld. JDR, on the other hand, relied upon the Honble Madras High Court Judgement in the case of DCW Ltd. Vs. Assistant Commissioner of Customs, Madras reported in 2003 (157) ELT 510 (Mad.) in which it was observed that the when the duty was paid without protest as per the classification directed by the Department, but same was overturned on appeal by the importer, it cannot be said that the duty was paid under protest and the refund claim filed beyond six months from payment of duty was time barred.