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Judgment
Learned senior counsel for the petitioner is right when he contends relying upon a Constitution Bench decision of this Court in the case of Mafatlal Industries Ltd. and Others Vs. Union of India (UOI) and Others, that as per Rule 330(b) the payment of duty under protest can be said to have taken place only when a letter of protest was delivered to the proper officer and that date is found by the Assistant Collector to be 15-9-1981. He therefore submits that the demand for refund from 1-9-1981 to 14-9-1981 would get time-barred as the application for refund was filed on 17-3-1982. The duty paid for the disputed period amounts to Rs. 37,000/- and odd. As the amount involved is too small even though we agree with learned senior counsel for the petitioner that on the question of law he is on a stronger footing in the peculiar facts and circumstances of this case, we are not inclined to interfere under Article 136 of the Constitution of India.
The SLP is accordingly dismissed.