https://www.taxtmi.com/caselaws?id=80924 Refund claims under the Customs Act must comply with the limitation prescribed by Section 27, and a protest protects only the payment it actually covers. Here, the recorded protest related only to duty on landing charges and did not extend to the classification dispute underlying the refund claim, so the claim remained subject to the statutory time limit. Later departmental intimation did not extend limitation, and the authorities could not enlarge the refund period on equitable or extrastatutory grounds. The claim was therefore correctly treated as time-barred. en-us Fri, 26 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80924 Refund claims under the Customs Act must comply with the limitation prescribed by Section 27, and a protest protects only the payment it actually covers. Here, the recorded protest related only to duty on landing charges and did not extend to the classification dispute underlying the refund claim, so the claim remained subject to the statutory time limit. Later departmental intimation did not extend limitation, and the authorities could not enlarge the refund period on equitable or extrastatutory grounds. The claim was therefore correctly treated as time-barred. Case-Laws Customs Fri, 26 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80924