ORDER
S.V. Maruthi, Member (J)
1. The question is whether the refund claim of the respondents is barred by limitation.
2. The respondents manufacture copper and copper alloys, bus flat bars, and commutator bars of above 10 m.m. thickness and copper and copper alloys rectangular rods and round rods. They were classified under tariff item 68. The respondents continued to pay duty under tariff item 68 as per the approved price list. The respondents on 10th May, 1978 filed another classification list classifying such flats of more than 10 m.m. under tariff item 68 and claiming assessment under job work charges under Notification No. 119/75, dated 30th April, 1975.
3. In pursuance of the order of the Asstt. Collector the respondents filed a refund claim for Rs. 28,730.67 on 10th July, 1979, for the refund of duty paid by them under protest during the period 3rd April, 1978 to 29th September, 1978. A show cause notice was issued proposing to reject the claim as time barred. On receipt of the reply the Asstt. Collector rejected the claim as barred by limitation. On appeal the Collector (Appeals) allowed the refund as within the period of limitation. The Collector observed :-
“In so far as it pertains to the period commencing with 10-5-1978 and ending with 29-9-1978. It is for the reasons that on 10-5-1978, the appellants had filed a classification list, which was ultimately approved by the Assistant Collector vide his Order No. V (68) CEL-3/78/6902, dated 23-4-1979, re-classifying these products under T.I. No. 26-A. In the circumstances, claim for the period from 10-5-1978 will be deemed as a consequence of the said order, dated 23-4-1979, made by the said Assistant Collector. Therefore, the appeal bearing No. 2591/80 partly succeeds.”
4. The fact that the duty was paid under protest is not disputed, it is true that the protest is made with reference to the classification of goods in tariff item 68 and claiming exemption under notification 119/75, dated 30th April, 1975 i.e. claiming assessment on job work charges. However, a payment on protest is a payment under protest whether it relates to the classification of goods under one tariff item or the other. As long as the duty is paid under protest the limitation does not commence and the refund should be treated as within the period of limitation. We, therefore, dismiss the appeal and confirm the order of the Collector (Appeals) on different grounds.
5. The appeal is accordingly dismissed.