https://www.taxtmi.com/caselaws?id=351654 The respondent's refund claim for differential duty, paid under protest, was initially rejected as time-barred by the original authority. However, the lower appellate authority allowed the claim. The Tribunal considered the impact of a CBEC Circular changing duty computation methods, leading to a favorable ruling for the respondent. Despite the absence of a formal protest at the time of payment, the Tribunal deemed the duty as paid under protest due to unresolved disputes. The lack of a formal adjudication order on the demand notice and the interpretation of the Customs Act, 1962, supported the Tribunal's decision to uphold the refund claim in favor of the respondent. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 02 Feb 2018 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351654 The respondent's refund claim for differential duty, paid under protest, was initially rejected as time-barred by the original authority. However, the lower appellate authority allowed the claim. The Tribunal considered the impact of a CBEC Circular changing duty computation methods, leading to a favorable ruling for the respondent. Despite the absence of a formal protest at the time of payment, the Tribunal deemed the duty as paid under protest due to unresolved disputes. The lack of a formal adjudication order on the demand notice and the interpretation of the Customs Act, 1962, supported the Tribunal's decision to uphold the refund claim in favor of the respondent. Case-Laws Customs Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351654