Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The period of limitation of one year does not apply when the amount claimed as refund has been paid under protest. Section 27 of the Customs Act, 1962, only recognizes the fact of payment of amounts under protest and does not recognize the vacation of such protest once it is established that the amount claimed as refund was paid under protest. The provisions of Section 27 cannot be applied to refund claims for penalty and fines, as these amounts were paid under protest as per the department's direction for effecting the clearance of goods, though the order imposing the fine and penalty was challenged in appeal. Therefore, the refund claim cannot be held barred by the limitation provided in Section 27, and the impugned order rejecting the refund claim lacks merit, leading to the allowance of the appeal.
The period of limitation of one year does not apply when the amount claimed as refund has been paid under protest. Section 27 of the Customs Act, 1962, only recognizes the fact of payment of amounts under protest and does not recognize the vacation of such protest once it is established that the amount claimed as refund was paid under protest. The provisions of Section 27 cannot be applied to refund claims for penalty and fines, as these amounts were paid under protest as per the department's direction for effecting the clearance of goods, though the order imposing the fine and penalty was challenged in appeal. Therefore, the refund claim cannot be held barred by the limitation provided in Section 27, and the impugned order rejecting the refund claim lacks merit, leading to the allowance of the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
