https://www.taxtmi.com/article/detailed?id=16169 Refund of customs duty paid under protest during a pending exemption dispute arises only after the assessment controversy is finally resolved in the assessee's own case. Where an importer challenges denial of exemption and the dispute remains before the appellate authorities, a refund application made before final settlement is premature. The later favourable decision on exemption does not retrospectively validate an earlier application filed in anticipation of success, and a refund claim filed while the issue is still sub judice may be rejected under section 27 of the Customs Act, 1962. en-us Thu, 09 Apr 2026 08:09:40 +0530 Thu, 09 Apr 2026 08:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16169 Refund of customs duty paid under protest during a pending exemption dispute arises only after the assessment controversy is finally resolved in the assessee's own case. Where an importer challenges denial of exemption and the dispute remains before the appellate authorities, a refund application made before final settlement is premature. The later favourable decision on exemption does not retrospectively validate an earlier application filed in anticipation of success, and a refund claim filed while the issue is still sub judice may be rejected under section 27 of the Customs Act, 1962. Articles Customs - Import - Export - SEZ Thu, 09 Apr 2026 08:09:40 +0530 https://www.taxtmi.com/article/detailed?id=16169