Payment under protest on pending revised classification approval allows refund claim to avoid limitation bar.

Duty paid on clearances made after filing a revised classification list, but before its final approval, was treated as payment under protest where the protest endorsement remained on record and the revised list was pending. The clearance of goods continued on the basis of the earlier approved classification during that interval, giving the payment a provisional character. Non-compliance with Rule 233B procedure did not negate the effect of the pending approval in these circumstances. As a result, the refund claim was not barred by limitation and could not be rejected as time-barred.

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Issues: Whether duty paid during the period pending final approval of the revised classification list could be treated as payment under protest and therefore be eligible for refund without being hit by limitation.

Analysis: The revised classification list carrying the protest endorsement was filed and remained pending until final approval was granted later. During that interregnum, clearance of goods continued on the basis of the earlier approved classification. In such circumstances, the payment made for clearances during the period before final approval was treated as payment under protest and, in effect, as provisional in character. The fact that the protest endorsement had not been followed by the procedure under Rule 233B did not displace the effect of the pending approval, and the principle applied was that duty paid before final approval of the classification could not be treated as time-barred for refund purposes in the same manner as an ordinary voluntary payment.

Conclusion: The duty paid during the period prior to final approval of the revised classification list was held to be payment under protest, and the refund claim was not liable to be rejected as time-barred.

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