https://www.taxtmi.com/highlights?id=91339 The HC upheld the Tribunal's dismissal of the revenue's appeal concerning the refund claim under the Customs Act, 1962. It was held that the protest marked by the assessee during duty payment signifies non-voluntary payment, preventing finalization of assessment under Section 17 until reassessment proceedings are initiated. The Tribunal's reliance on this principle was affirmed, reinforcing that the refund application must comply with the one-year limitation from the Supreme Court's judgment as per Section 27(1B)(b). Additionally, since the respondent claimed interest only after 90 days from refund grant, the revenue's objection on interest timing was rejected. The HC answered the substantial questions of law against the revenue, confirming the Tribunal's order and dismissing the appeal. en-us Thu, 07 Aug 2025 07:04:06 +0530 Thu, 07 Aug 2025 07:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91339 The HC upheld the Tribunal's dismissal of the revenue's appeal concerning the refund claim under the Customs Act, 1962. It was held that the protest marked by the assessee during duty payment signifies non-voluntary payment, preventing finalization of assessment under Section 17 until reassessment proceedings are initiated. The Tribunal's reliance on this principle was affirmed, reinforcing that the refund application must comply with the one-year limitation from the Supreme Court's judgment as per Section 27(1B)(b). Additionally, since the respondent claimed interest only after 90 days from refund grant, the revenue's objection on interest timing was rejected. The HC answered the substantial questions of law against the revenue, confirming the Tribunal's order and dismissing the appeal. Highlights Customs Thu, 07 Aug 2025 07:04:06 +0530 https://www.taxtmi.com/highlights?id=91339