https://www.taxtmi.com/caselaws?id=52638 The Appellate Tribunal CESTAT, New Delhi allowed the appeal filed by M/s. Hutchison Max Telecom Pvt. Ltd., extending the benefit of Notification No. 11/97-Cus for duty paid on imported computer software. The Tribunal held that the refund claim, rejected for being time-barred under Section 27 of the Customs Act, was filed within the time limit as the assessment was challenged through appeal, constituting a protest. The matter was remanded to the Adjudicating Authority to assess unjust enrichment following principles of natural justice. en-us Mon, 12 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52638 The Appellate Tribunal CESTAT, New Delhi allowed the appeal filed by M/s. Hutchison Max Telecom Pvt. Ltd., extending the benefit of Notification No. 11/97-Cus for duty paid on imported computer software. The Tribunal held that the refund claim, rejected for being time-barred under Section 27 of the Customs Act, was filed within the time limit as the assessment was challenged through appeal, constituting a protest. The matter was remanded to the Adjudicating Authority to assess unjust enrichment following principles of natural justice. Case-Laws Central Excise Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52638