https://www.taxtmi.com/caselaws?id=104904 A refund of customs duty paid pursuant to assessment after importation but before clearance remained subject to the statutory conditions in section 27(2). The amount could not be treated as a mere pre-deposit or excluded from that requirement simply because it was paid pending dispute. The decisive issue was the applicability of the refund conditions on the facts, and the Tribunal found it unnecessary to rely on the Board circular or on analogy with section 35F of the Central Excise Act. Compliance with section 27(2) was therefore mandatory before refund could be granted. en-us Wed, 12 Jun 2002 00:00:00 +0530 Thu, 01 Mar 2012 17:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104904 A refund of customs duty paid pursuant to assessment after importation but before clearance remained subject to the statutory conditions in section 27(2). The amount could not be treated as a mere pre-deposit or excluded from that requirement simply because it was paid pending dispute. The decisive issue was the applicability of the refund conditions on the facts, and the Tribunal found it unnecessary to rely on the Board circular or on analogy with section 35F of the Central Excise Act. Compliance with section 27(2) was therefore mandatory before refund could be granted. Case-Laws Customs Wed, 12 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104904