The case involved a dispute u/s 27 of the Customs Act regarding...

The case involved a dispute u/s 27 of the Customs Act regarding refund of pre-deposits paid under protest. CESTAT held that when fines and penalties are set aside, the Revenue must refund the amounts for implementation of the Appellate Authority's order. Section 11B of the Central Excise Act exempts the one-year limitation period for refunds paid under protest. The Tribunal ruled that the refund claims for redemption fine and penalties, paid under protest as directed by the department, should be processed u/s 27 of the Customs Act without being barred by limitation. The appeal was allowed as the impugned order had no merits.

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