Period of limitation u/s. 27(1B) of Customs Act not apply when duty was paid under protest

Sai Exports Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that as duty was paid under protest period of limitation of one year envisaged in section 27(1B) of the Customs Act 1962 will not apply even if refund claim made out of a consequence of judgment/ decree/ order.

Facts- The appellant M/s. Sai Exports imported consignment of 100% Knitted Polyester Fabrics vide various Bills of Entry. They declared a price between USD 2.26 per kg and U

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