1. The suit out of which this appeal has arisen is for recovery of a sum of Rs. 350914-8 paid under protest by the plaintiff-Company as customs-duty for export of battens at the Land Entrance Chowkey, Quilon, during the period, July to November, 1946. According to the plaintiff, neither before July 1946, nor after November 1946, was any customs-duty realised from it for export of battens which it had been regularly doing for years since 1943, as the duty was leviable only in respect of planks or logs not being manufactured goods like battens. Notice under S.80 of the Civil Procedure Code having been served claiming, in vain, refund of the amount, the plaintiff has instituted the suit to compel refund of the same. The defendant-State by its written statement put the plaintiff to prove "that the several consignments in respect of which duty was paid by them under protest and refund is now claimed were exempt from duty," and also that the suit was barred by limitation. The District Judge found the plaintiff entitled to have the refund, but dismissed the suit without costs as barred by limitation. Hence the appeal by the plaintiff and cross-objection by the State.

2. It was