https://www.taxtmi.com/caselaws?id=44559 Customs duty and interest paid under protest pursuant to a detention notice were treated as outside the six-month limitation in the second proviso to Section 27 of the Customs Act, 1962. The refund authority was required to examine whether the claim satisfied Section 27(2) and to decide whether the amount was refundable or creditable to the statutory fund. On that basis, rejection of the refund application as time-barred was unsustainable, and the matter was remitted for fresh adjudication on merits. en-us Thu, 20 Jun 1996 00:00:00 +0530 Mon, 28 Jun 2010 11:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44559 Customs duty and interest paid under protest pursuant to a detention notice were treated as outside the six-month limitation in the second proviso to Section 27 of the Customs Act, 1962. The refund authority was required to examine whether the claim satisfied Section 27(2) and to decide whether the amount was refundable or creditable to the statutory fund. On that basis, rejection of the refund application as time-barred was unsustainable, and the matter was remitted for fresh adjudication on merits. Case-Laws Customs Thu, 20 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44559