https://www.taxtmi.com/caselaws?id=110147 Duty paid under protest was treated as eligible for refund under Section 27 of the Customs Act, with no limitation bar applied on that basis. The discussion notes that, where the customs authorities do not respond to requests for an appealable order, dismissal of appeals for failure to opt for provisional assessment or to act within the stated time is not justified. The proper course is for the claimant to file refund applications before the competent customs authority, which must then decide the claims in accordance with law. en-us Thu, 28 Feb 2002 00:00:00 +0530 Fri, 13 Apr 2012 18:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110147 Duty paid under protest was treated as eligible for refund under Section 27 of the Customs Act, with no limitation bar applied on that basis. The discussion notes that, where the customs authorities do not respond to requests for an appealable order, dismissal of appeals for failure to opt for provisional assessment or to act within the stated time is not justified. The proper course is for the claimant to file refund applications before the competent customs authority, which must then decide the claims in accordance with law. Case-Laws Customs Thu, 28 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110147