https://www.taxtmi.com/caselaws?id=347149 Money paid under protest, including amounts deposited before adjudication for provisional clearance of goods, is not subject to limitation under Section 27 of the Customs Act, 1962 so long as the protest has not been withdrawn and the dispute remains unresolved. Such pre-adjudication deposits retain the character of refundable pre-deposits, and an adverse adjudication order does not by itself end the protest or trigger the refund limitation period. The refund claim was therefore not time-barred, and the assessee was held entitled to refund with consequential relief. en-us Thu, 10 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347149 Money paid under protest, including amounts deposited before adjudication for provisional clearance of goods, is not subject to limitation under Section 27 of the Customs Act, 1962 so long as the protest has not been withdrawn and the dispute remains unresolved. Such pre-adjudication deposits retain the character of refundable pre-deposits, and an adverse adjudication order does not by itself end the protest or trigger the refund limitation period. The refund claim was therefore not time-barred, and the assessee was held entitled to refund with consequential relief. Case-Laws Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347149