https://www.taxtmi.com/caselaws?id=108992 The Tribunal ruled in favor of the respondents, holding that their refund claims were not time-barred under Section 27 of the Customs Act. The Commissioner (Appeals) correctly determined that the payments made under protest were deemed so due to the favorable appeal outcome, supported by various legal judgments. The Tribunal rejected all stay petitions and appeals, emphasizing that the claims were not time-barred as the appellants had promptly pursued legal remedies, directing the matter back to the original authority for unjust enrichment consideration. en-us Thu, 22 May 2003 00:00:00 +0530 Thu, 05 Apr 2012 13:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108992 The Tribunal ruled in favor of the respondents, holding that their refund claims were not time-barred under Section 27 of the Customs Act. The Commissioner (Appeals) correctly determined that the payments made under protest were deemed so due to the favorable appeal outcome, supported by various legal judgments. The Tribunal rejected all stay petitions and appeals, emphasizing that the claims were not time-barred as the appellants had promptly pursued legal remedies, directing the matter back to the original authority for unjust enrichment consideration. Case-Laws Customs Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108992