https://www.taxtmi.com/caselaws?id=73907 The Tribunal dismissed the appeal, ruling that the duty was not paid under protest, and the refund claim was time-barred under Section 27 of the Customs Act. The judgment emphasizes the necessity of a clear protest for claiming the benefit of the proviso and clarifies that the limitation period for refund claims commences from the date of duty payment, not from subsequent events like goods reaching the factory. en-us Wed, 31 Aug 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73907 The Tribunal dismissed the appeal, ruling that the duty was not paid under protest, and the refund claim was time-barred under Section 27 of the Customs Act. The judgment emphasizes the necessity of a clear protest for claiming the benefit of the proviso and clarifies that the limitation period for refund claims commences from the date of duty payment, not from subsequent events like goods reaching the factory. Case-Laws Customs Wed, 31 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73907