Refund under protest under the Customs Act remains available, with no limitation bar applied in this discussion of customs procedure.

Duty paid under protest was treated as eligible for refund under Section 27 of the Customs Act, with no limitation bar applied on that basis. The discussion notes that, where the customs authorities do not respond to requests for an appealable order, dismissal of appeals for failure to opt for provisional assessment or to act within the stated time is not justified. The proper course is for the claimant to file refund applications before the competent customs authority, which must then decide the claims in accordance with law.

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Issues: Whether the appellant, having paid duty under protest, was required to pursue refund under Section 27 of the Customs Act and whether the dismissal of the appeals was sustainable.

Analysis: The duty was treated as having been paid under protest. In such a situation, a refund application under Section 27 of the Customs Act was available and no limitation bar was attracted. Since no reply was given to the appellant's requests for an appealable order, the dismissal of the appeals on the ground that the appellant had not opted for provisional assessment and had not pursued the matter within the stated time was not justified. The proper course was to direct the appellant to seek refund before the competent customs authority.

Conclusion: The impugned order was set aside and the matters were remanded with a direction to file refund applications under Section 27 of the Customs Act, after which the competent authority was to decide the claims in accordance with law.

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