2025-VIL-895-CAL-CU
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CUSTOMS High Court Cases

Customs – Refund of Duty paid under protest; Limitation Period - After a relevant legal issue was settled in favour of assessees by the Supreme Court in the M/s. SRF Ltd. case, the Respondent-assessee filed a refund claim - The refund was sanctioned by the original authority and upheld by the Commissioner (Appeals) and the CESTAT – Revenue appeal contending that the refund claim is time-barred under Section 27 of the Customs Act, 1962, and was not maintainable without a formal challenge to the assessment orders - Whether a refund claim for customs duty paid "under protest" is subject to the limitation period prescribed under Section 27 of the Customs Act, 1962, and whether such a claim is maintainable without a separate modification or appeal of the assessment order – HELD - When duty is paid under protest, the limitation period prescribed under Section 27 for filing a refund claim is not applicable. The very act of paying duty "under protest" constitutes a challenge to the assessment, thereby making the principle laid down in the ITC Ltd. case inapplicable. A protest, once lodged, remains in effect until it is disposed of by an appealable order from the concerned officer - The marking of protest itself serves as information to the department that the payment is not voluntary and the assessment is not final. This obviates the need for a separate reassessment or modification of the bills of entry for the purpose of claiming a refund. The protest itself keeps the issue alive, and therefore, the claim cannot be rejected on the grounds of being time-barred - The appeal filed by Revenue is dismissed
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