https://www.taxtmi.com/caselaws?id=209642 The Tribunal allowed the appeal with consequential relief, setting aside the impugned order. It held that the refund claim was not premature as the appellant had paid under protest. The appellant was found not liable for customs duty or penalty as they were not the importers. The amount paid should be refunded since the duty was already collected from the importers. The Tribunal implied the appellant is entitled to interest for the delayed refund. en-us Mon, 25 Apr 2011 00:00:00 +0530 Fri, 17 Feb 2012 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209642 The Tribunal allowed the appeal with consequential relief, setting aside the impugned order. It held that the refund claim was not premature as the appellant had paid under protest. The appellant was found not liable for customs duty or penalty as they were not the importers. The amount paid should be refunded since the duty was already collected from the importers. The Tribunal implied the appellant is entitled to interest for the delayed refund. Case-Laws Customs Mon, 25 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209642