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2016 (9) TMI 413 - AT - CustomsRefund claim - Section 27 of the Customs Act, 1962 time-bar - duty under protest in respect of some Bills of Entry not paid Held that: - it is not in dispute that irrespective of any type of record in the department, the register by whatever name it is called, the protest was recorded. Therefore, there is no dispute that the duty payment made by the respondent is under protest. It is settled legal position that in case of refund arising out of the order settling the demand matter, a period of one year for filing refund is available from the date of the said order refund claim not hit by limitation appeal disposed off decided against Revenue.
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