https://www.taxtmi.com/caselaws?id=46684 The HC dismissed the writ petition, upholding the respondent's rejection of the refund claim as time-barred under Section 27(1) of the Customs Act, 1962. The petitioner had not paid the customs duty under protest, thereby making the six-month limitation period applicable. The Collector of Customs (Appeals) had classified the goods under the correct sub-heading, but the refund claim was still denied due to the time-bar issue. The court emphasized the necessity of paying duty under protest to avoid the limitation period, aligning with a precedent from the SC. The petition was dismissed with no costs. en-us Wed, 25 Jun 2003 00:00:00 +0530 Wed, 31 Jul 2024 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46684 The HC dismissed the writ petition, upholding the respondent's rejection of the refund claim as time-barred under Section 27(1) of the Customs Act, 1962. The petitioner had not paid the customs duty under protest, thereby making the six-month limitation period applicable. The Collector of Customs (Appeals) had classified the goods under the correct sub-heading, but the refund claim was still denied due to the time-bar issue. The court emphasized the necessity of paying duty under protest to avoid the limitation period, aligning with a precedent from the SC. The petition was dismissed with no costs. Case-Laws Customs Wed, 25 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46684