Refund claims for duty paid under protest are not time-barred where the protest covers classification or exemption disputes.

Duty paid under protest remains payment under protest even if the protest concerns classification or exemption under a different tariff item. Where duty is so paid, limitation does not begin to run against a refund claim, and the claim cannot be rejected as time-barred. On that basis, the refund application was treated as within time, and the appeal failed.

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Issues: Whether a refund claim for duty paid under protest was barred by limitation.

Analysis: The duty was paid under protest, and the protest related to the classification and the claimed exemption. A payment made under protest remains a payment under protest, irrespective of whether the protest concerns one tariff item or another. So long as the duty is paid under protest, limitation does not commence, and the refund claim cannot be treated as time-barred.

Conclusion: The refund claim was not barred by limitation and was within time; the appeal failed.

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