https://www.taxtmi.com/highlights?id=57560 Refund the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved by the rejection of the notification benefit, it is sufficiently implied that the duty has been paid under protest. - when appeal is filed against the assessment of the bill of entry, the same has to be considered as a protest in paying the duty. - Period of limitation is not applicable - HC en-us Mon, 12 Apr 2021 08:26:51 +0530 Mon, 12 Apr 2021 08:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57560 Refund the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved by the rejection of the notification benefit, it is sufficiently implied that the duty has been paid under protest. - when appeal is filed against the assessment of the bill of entry, the same has to be considered as a protest in paying the duty. - Period of limitation is not applicable - HC Highlights Customs Mon, 12 Apr 2021 08:26:51 +0530 https://www.taxtmi.com/highlights?id=57560