Limitation Period Not Applicable for Custom Duty Paid Under Protest: CESTAT Allahabad

Ratan Textiles Pvt Ltd Vs Commissioner of Customs (CESTAT Allahabad) In the case of Ratan Textiles Pvt Ltd vs Commissioner of Customs, the dispute revolves around the applicability of the limitation period for claiming a refund of customs duty paid under protest. Background: Ratan Textiles Pvt Ltd filed a refund claim for Rs. 1,45,000 in July 2019, seeking a refund of customs duty paid earlier under protest. The duty was paid as a condition for the release of confiscated goods. The original authority rejected their refund claim citing it was beyond the one-year limitation period prescribed un...