https://www.taxtmi.com/caselaws?id=33146 The Tribunal dismissed the appeal challenging the rejection of a refund claim as time-barred under Section 27 of the Customs Act, 1962. The appellant's argument that the payment was made under coercion and should be treated as under protest was rejected. The Tribunal emphasized the failure to comply with export obligations and seek an extension of time as per Notification No. 32/97-Cus., leading to the conclusion that the payment was not made under protest. The refund claim was deemed time-barred due to the violation of notification conditions and absence of coercion or threat in the payment process. en-us Thu, 26 Jun 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33146 The Tribunal dismissed the appeal challenging the rejection of a refund claim as time-barred under Section 27 of the Customs Act, 1962. The appellant's argument that the payment was made under coercion and should be treated as under protest was rejected. The Tribunal emphasized the failure to comply with export obligations and seek an extension of time as per Notification No. 32/97-Cus., leading to the conclusion that the payment was not made under protest. The refund claim was deemed time-barred due to the violation of notification conditions and absence of coercion or threat in the payment process. Case-Laws Central Excise Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33146