https://www.taxtmi.com/caselaws?id=430016 The Tribunal ruled in favor of the appellant, holding that the refund claim was not time-barred as the duty was paid under protest, exempting it from the one-year limitation under Section 27 of the Customs Act, 1962. The Tribunal also found the department's rejection of the refund claim on the grounds of prematurity unjust, directing the department to conduct reassessment as per the Tribunal's order. Additionally, the Tribunal remanded the case to the original authority to verify the necessary documents for the refund claim, ultimately allowing the appeal in part and ordering the department to process the refund within four months. en-us Wed, 09 Nov 2022 00:00:00 +0530 Thu, 10 Nov 2022 09:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430016 The Tribunal ruled in favor of the appellant, holding that the refund claim was not time-barred as the duty was paid under protest, exempting it from the one-year limitation under Section 27 of the Customs Act, 1962. The Tribunal also found the department's rejection of the refund claim on the grounds of prematurity unjust, directing the department to conduct reassessment as per the Tribunal's order. Additionally, the Tribunal remanded the case to the original authority to verify the necessary documents for the refund claim, ultimately allowing the appeal in part and ordering the department to process the refund within four months. Case-Laws Customs Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430016