https://www.taxtmi.com/caselaws?id=400634 The Tribunal held that the filing of an appeal against the assessment order constituted payment of duty under protest, exempting the refund claim from the six-month limitation period under the second proviso to Section 27(1) of the Customs Act. The Commissioner (Appeals) erred in applying the fourth proviso instead of the relevant second proviso. As a result, the Tribunal set aside the Commissioner's order and allowed the Appellant's refund claim with all consequential benefits. en-us Wed, 14 Oct 2020 00:00:00 +0530 Fri, 28 May 2021 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400634 The Tribunal held that the filing of an appeal against the assessment order constituted payment of duty under protest, exempting the refund claim from the six-month limitation period under the second proviso to Section 27(1) of the Customs Act. The Commissioner (Appeals) erred in applying the fourth proviso instead of the relevant second proviso. As a result, the Tribunal set aside the Commissioner's order and allowed the Appellant's refund claim with all consequential benefits. Case-Laws Customs Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400634