Protest Ends with Judicial Order & Activates Section 27(1B)(b) Refund Claim Limitation: CESTAT Chennai

Gold Quest International Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai has delivered a pivotal judgment concerning the period of limitation for refund claims under Section 27(1B) of the Customs Act, 1962. The case in question, Gold Quest International Pvt. Ltd. Vs Commissioner of Customs, revolves around the appellant’s refund claim for import duty paid under protest, invoking critical analysis of legal provi

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