https://www.taxtmi.com/caselaws?id=126425 The Tribunal allowed the appeal in favor of the appellants, holding that the refund claim was admissible due to the goods' re-exportation and the extended benefit claimed under Notification No. 132/61-Cus. The Tribunal considered the payment of duty as 'under protest' since the appellants challenged the assessment through an appeal, following precedent that filing an appeal constitutes a form of protest, exempting the claim from time-bar restrictions. The decision set aside the rejection of the refund claim by the original authority, ultimately granting relief to the appellants. en-us Fri, 29 May 2009 00:00:00 +0530 Mon, 31 Jul 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126425 The Tribunal allowed the appeal in favor of the appellants, holding that the refund claim was admissible due to the goods' re-exportation and the extended benefit claimed under Notification No. 132/61-Cus. The Tribunal considered the payment of duty as 'under protest' since the appellants challenged the assessment through an appeal, following precedent that filing an appeal constitutes a form of protest, exempting the claim from time-bar restrictions. The decision set aside the rejection of the refund claim by the original authority, ultimately granting relief to the appellants. Case-Laws Customs Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126425