https://www.taxtmi.com/caselaws?id=40499 The Court dismissed the petitioner's refund claim under Section 27 of the Customs Act, 1962, ruling that duty payments made without explicit protest communication did not meet the protest requirement. The Court held that continuous objection to duty payments did not automatically constitute a protest, emphasizing the need for clear protest communication for each payment to qualify as made under protest. As a result, the petitioner's claim was deemed time-barred, and the Rule was discharged without costs. en-us Wed, 21 Jun 1978 00:00:00 +0530 Mon, 10 May 2010 10:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40499 The Court dismissed the petitioner's refund claim under Section 27 of the Customs Act, 1962, ruling that duty payments made without explicit protest communication did not meet the protest requirement. The Court held that continuous objection to duty payments did not automatically constitute a protest, emphasizing the need for clear protest communication for each payment to qualify as made under protest. As a result, the petitioner's claim was deemed time-barred, and the Rule was discharged without costs. Case-Laws Customs Wed, 21 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40499