https://www.taxtmi.com/caselaws?id=796661 Refund claims for customs interest must be filed within one year of payment under Section 27 of the Customs Act, unless the payment was made under protest. Payment made to generate electronic challans and complete clearance does not by itself establish a written protest. Claims before customs authorities remain subject to the statutory refund mechanism and limitation even where the amount is alleged to have been collected without authority of law. Technical difficulties, bona fides, hardship, late procedural awareness, and administrative waiver orders do not permit statutory authorities or the Tribunal to extend limitation without an express statutory exclusion. Accordingly, the stated refund claim was time-barred. en-us Fri, 07 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796661 Refund claims for customs interest must be filed within one year of payment under Section 27 of the Customs Act, unless the payment was made under protest. Payment made to generate electronic challans and complete clearance does not by itself establish a written protest. Claims before customs authorities remain subject to the statutory refund mechanism and limitation even where the amount is alleged to have been collected without authority of law. Technical difficulties, bona fides, hardship, late procedural awareness, and administrative waiver orders do not permit statutory authorities or the Tribunal to extend limitation without an express statutory exclusion. Accordingly, the stated refund claim was time-barred. Case-Laws Customs Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796661