https://www.taxtmi.com/caselaws?id=51715 The Tribunal allowed the appeal, ruling in favor of the appellants for a refund of the interest amount paid 'under protest' at the time of clearing the imported raw material. The Tribunal held that the protest recorded in the TR-6 challan was sufficient for the refund claim under Section 27 of the Customs Act, rejecting the requirement of a formal letter of protest. Additionally, the Tribunal determined that the refund claim was not barred by limitation under Section 27 due to the validity of the protest noted in the challan. en-us Tue, 19 Mar 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51715 The Tribunal allowed the appeal, ruling in favor of the appellants for a refund of the interest amount paid 'under protest' at the time of clearing the imported raw material. The Tribunal held that the protest recorded in the TR-6 challan was sufficient for the refund claim under Section 27 of the Customs Act, rejecting the requirement of a formal letter of protest. Additionally, the Tribunal determined that the refund claim was not barred by limitation under Section 27 due to the validity of the protest noted in the challan. Case-Laws Customs Tue, 19 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51715