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of <h1>Revenue's Appeal Rejected: Duty Refund Claim Valid Pre-1977</h1> The Revenue's appeal against an order allowing a duty refund claimed before 6-8-1977 was rejected. The Tribunal held that paying duty under protest ... Refund - Payment of duty under protest The Revenue appealed an order allowing a refund claimed for duty paid before 6-8-1977. The Revenue argued the refund claim was time-barred, but the Tribunal upheld the order, stating that paying duty under protest without an express provision does not affect the right to claim a refund. The appeal was rejected.
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