https://www.taxtmi.com/caselaws?id=789379 A refund claim under the Customs Act is maintainable only after the dispute giving rise to the claim has attained finality in the assessee's own case. Where entitlement to exemption was still unsettled, a refund application filed before final determination was premature and not maintainable, even though the duty had been paid under protest. A later favourable decision on merits did not cure the defect in presentation. The application was therefore rightly rejected as premature. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789379 A refund claim under the Customs Act is maintainable only after the dispute giving rise to the claim has attained finality in the assessee's own case. Where entitlement to exemption was still unsettled, a refund application filed before final determination was premature and not maintainable, even though the duty had been paid under protest. A later favourable decision on merits did not cure the defect in presentation. The application was therefore rightly rejected as premature. Case-Laws Customs Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789379