https://www.taxtmi.com/caselaws?id=41835 Refund claims under the Customs Act were held time-barred where they were filed after six months from payment of duty and the duty was not paid under protest. The proviso to Section 27(1) did not apply merely because an earlier proceeding involving other consignments was pending, as that did not amount to protest for the later payments. The Court also noted that Article 226 discretion is guided by settled principles and will not ordinarily be used to defeat a statutory limitation when the claimant has lost the refund right under the Act. No writ direction for refund was therefore warranted. en-us Thu, 09 Jan 1986 00:00:00 +0530 Mon, 07 Jun 2010 13:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41835 Refund claims under the Customs Act were held time-barred where they were filed after six months from payment of duty and the duty was not paid under protest. The proviso to Section 27(1) did not apply merely because an earlier proceeding involving other consignments was pending, as that did not amount to protest for the later payments. The Court also noted that Article 226 discretion is guided by settled principles and will not ordinarily be used to defeat a statutory limitation when the claimant has lost the refund right under the Act. No writ direction for refund was therefore warranted. Case-Laws Customs Thu, 09 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41835