https://www.taxtmi.com/caselaws?id=753743 CESTAT Allahabad allowed the appeal regarding refund of pre-deposits paid under protest. The Revenue rejected the refund claim citing limitation period under Section 27 of Customs Act. The Tribunal held that when fines and penalties are set aside by appellate authorities, Revenue must refund such amounts as implementation of the appellate order. Section 11B of Central Excise Act provides that one-year limitation does not apply when amounts are paid under protest. Since the redemption fine and penalties were paid under protest for goods clearance while the order was under appeal, the limitation period under Section 27 does not bar the refund claim. The impugned order was set aside. en-us Tue, 28 May 2024 00:00:00 +0530 Fri, 14 Jun 2024 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753743 CESTAT Allahabad allowed the appeal regarding refund of pre-deposits paid under protest. The Revenue rejected the refund claim citing limitation period under Section 27 of Customs Act. The Tribunal held that when fines and penalties are set aside by appellate authorities, Revenue must refund such amounts as implementation of the appellate order. Section 11B of Central Excise Act provides that one-year limitation does not apply when amounts are paid under protest. Since the redemption fine and penalties were paid under protest for goods clearance while the order was under appeal, the limitation period under Section 27 does not bar the refund claim. The impugned order was set aside. Case-Laws Customs Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753743