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    <title>2017 (10) TMI 304 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal against the rejection of their refund claim for duty paid under protest for imported goods, classifying them under the Customs Tariff. The Tribunal held that the refund claim was maintainable under Section 27 of the Customs Act, despite not challenging the assessment order. Emphasizing the legality of tax collection and citing legal precedents, the Tribunal granted the refund, highlighting the right to seek a refund even without challenging the assessment order in specific situations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=349149</link>
      <description>The Tribunal allowed the appellant&#039;s appeal against the rejection of their refund claim for duty paid under protest for imported goods, classifying them under the Customs Tariff. The Tribunal held that the refund claim was maintainable under Section 27 of the Customs Act, despite not challenging the assessment order. Emphasizing the legality of tax collection and citing legal precedents, the Tribunal granted the refund, highlighting the right to seek a refund even without challenging the assessment order in specific situations.</description>
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      <pubDate>Wed, 06 Sep 2017 00:00:00 +0530</pubDate>
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