1996 (6) TMI 95

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....F' to the petition) passed by the Assistant Collector of Customs, Refund Department, rejecting the petioners' application for refund of the Customs duty paid on the ground that the application was time-barred. 2.It is the say of the petitioners that without giving any opportunity of hearing and without applying the mind, the petitioners' application for refund was rejected as beyond the period of....

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....s stated in the petition, no affidavit in reply is filed. Therefore, from the record as it is, it is apparent that the petitioners paid the Customs duty and interest under protest because of the detention order. If that be the position, the second proviso to Section 27 of the Customs Act would apply and the limitation of six months will not apply as the duty and Interest has been paid under protes....

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....is required to decide on merits whether the petitioners are entitled to get refund of the duty and interest paid by them under protest. 7.In the result, the petition is partly allowed. The impugned order is quashed and set aside. The Assistant Commissioner of Customs is directed to decide whether the duty and interest paid by the petitioners under protest should be refunded to the petitioners or ....