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    <title>2025 (8) TMI 421 - CALCUTTA HIGH COURT</title>
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    <description>Duty paid under protest was treated as non-voluntary where the protest had not been vacated by any adverse speaking order, so the refund claim was not barred by limitation under section 27 of the Customs Act, 1962. The Court further upheld entitlement to interest on the refunded amount, rejecting the revenue&#039;s objection that interest was not payable. The refund order was sustained and the assessee&#039;s claim for refund with interest was accepted.</description>
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      <description>Duty paid under protest was treated as non-voluntary where the protest had not been vacated by any adverse speaking order, so the refund claim was not barred by limitation under section 27 of the Customs Act, 1962. The Court further upheld entitlement to interest on the refunded amount, rejecting the revenue&#039;s objection that interest was not payable. The refund order was sustained and the assessee&#039;s claim for refund with interest was accepted.</description>
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