https://www.taxtmi.com/caselaws?id=119698 The Tribunal upheld the denial of part of the refund claims as time-barred under the Customs Act due to the failure to file within the statutory limitation period. The Tribunal rejected the argument that the limitation period should not apply as the cess payments were made under protest, emphasizing that protesting against the levy of cess does not constitute the protest contemplated in the Customs Act. However, the Tribunal allowed the appeals for the claim of interest on delayed refunds, directing the lower authorities to grant interest in accordance with Section 27. en-us Mon, 22 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 15:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119698 The Tribunal upheld the denial of part of the refund claims as time-barred under the Customs Act due to the failure to file within the statutory limitation period. The Tribunal rejected the argument that the limitation period should not apply as the cess payments were made under protest, emphasizing that protesting against the levy of cess does not constitute the protest contemplated in the Customs Act. However, the Tribunal allowed the appeals for the claim of interest on delayed refunds, directing the lower authorities to grant interest in accordance with Section 27. Case-Laws Customs Mon, 22 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119698