https://www.taxtmi.com/caselaws?id=366644 The High Court held that the petitioner's claim for a refund of duty with interest was not time-barred under Section 27 of the Customs Act, 1962, due to the second proviso exempting cases where duty was paid under protest from the one-year limitation period. The Court set aside the impugned order, allowing the refund claim to be computed and paid by a specified date. en-us Tue, 30 Jan 2018 00:00:00 +0530 Sat, 08 Sep 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366644 The High Court held that the petitioner's claim for a refund of duty with interest was not time-barred under Section 27 of the Customs Act, 1962, due to the second proviso exempting cases where duty was paid under protest from the one-year limitation period. The Court set aside the impugned order, allowing the refund claim to be computed and paid by a specified date. Case-Laws Customs Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366644