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2017 (7) TMI 219 - AT - CustomsRefund claim - N/N. 21/2002-Cus. dt. 1.3.2002 - time limitation - whether the discharge of customs duty liability on the imported goods by the appellant pursuant to the High Court order, can be treated as payment of duty under protest? - Held that: - the Hon’ble Apex Court in the case of RBF Rig Corporation Vs CC (Imports) Mumbai [2011 (2) TMI 1 - SUPREME COURT OF INDIA] held that once the High Court order was not challenged by Revenue, the same reached finality and the adjudicating authority cannot be permitted to circumvent the order passed by the High Court. The discharge of duty liability in respect of 28 Bills of Entry on the strength of the orders of the Hon’ble Delhi High Court, will necessarily have to be treated as payment of duty under protest and hence limitation of one year for claiming refund under Section 27 of the Customs Act, 1962 shall not apply in view of second proviso to sub-section (1) thereof. Appeal allowed - decided in favor of appellant.
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