https://www.taxtmi.com/caselaws?id=101353 A refund claim under the Customs Act could not be finally rejected while the underlying classification dispute remained pending for de novo consideration. Because the original authority had not issued a speaking order on classification, and the duty had been paid under protest, the refund entitlement depended on the classification outcome. The rejection of the refund claim was therefore set aside, and the refund application was to be reconsidered only after the original authority decided the classification issue. en-us Wed, 23 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101353 A refund claim under the Customs Act could not be finally rejected while the underlying classification dispute remained pending for de novo consideration. Because the original authority had not issued a speaking order on classification, and the duty had been paid under protest, the refund entitlement depended on the classification outcome. The rejection of the refund claim was therefore set aside, and the refund application was to be reconsidered only after the original authority decided the classification issue. Case-Laws Customs Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101353