https://www.taxtmi.com/caselaws?id=366856 Refund of excess export duty paid under protest was held due where processed and upgraded ilmenite was correctly classifiable under the claimed chapter heading and the higher duty rate was not leviable. A prior tribunal ruling on the applicable classification had binding effect in the absence of any shown stay, so the Department could not refuse refund merely because an appeal had been filed. Duty paid under protest, when later found not payable, gave rise to refund entitlement. The refund refusal was quashed and the Department was directed to release the refund subject to the security arrangement in the order. en-us Wed, 13 Jun 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366856 Refund of excess export duty paid under protest was held due where processed and upgraded ilmenite was correctly classifiable under the claimed chapter heading and the higher duty rate was not leviable. A prior tribunal ruling on the applicable classification had binding effect in the absence of any shown stay, so the Department could not refuse refund merely because an appeal had been filed. Duty paid under protest, when later found not payable, gave rise to refund entitlement. The refund refusal was quashed and the Department was directed to release the refund subject to the security arrangement in the order. Case-Laws Customs Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366856