https://www.taxtmi.com/caselaws?id=433561 The Court held that the duty paid by the respondent was considered as duty paid under protest due to the appeal against the enhancement of the value of goods and consequent custom duty. The Tribunal's decision, following the Supreme Court's precedent, accepted the respondent's claim. As a result, the appeal by the Revenue was dismissed, affirming that the duty paid by the respondent was under protest, allowing for the refund claim beyond the limitation period under Section 27 of the Customs Act. en-us Wed, 25 Jan 2023 00:00:00 +0530 Thu, 22 Jun 2023 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433561 The Court held that the duty paid by the respondent was considered as duty paid under protest due to the appeal against the enhancement of the value of goods and consequent custom duty. The Tribunal's decision, following the Supreme Court's precedent, accepted the respondent's claim. As a result, the appeal by the Revenue was dismissed, affirming that the duty paid by the respondent was under protest, allowing for the refund claim beyond the limitation period under Section 27 of the Customs Act. Case-Laws Customs Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433561