https://www.taxtmi.com/caselaws?id=87026 Refund claims were required to be re-examined because limitation depended on whether the bills of entry were endorsed "under protest" and on the effect of an earlier refund-related order that had not been fully considered. The record was insufficient for a final appellate determination on these factual and legal questions, so verification of the original bills of entry and the earlier order was necessary. The matter was remanded to the adjudicating authority for fresh examination of limitation and the protest endorsement issue after hearing both sides and applying the governing law. en-us Tue, 17 Jun 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87026 Refund claims were required to be re-examined because limitation depended on whether the bills of entry were endorsed "under protest" and on the effect of an earlier refund-related order that had not been fully considered. The record was insufficient for a final appellate determination on these factual and legal questions, so verification of the original bills of entry and the earlier order was necessary. The matter was remanded to the adjudicating authority for fresh examination of limitation and the protest endorsement issue after hearing both sides and applying the governing law. Case-Laws Customs Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87026