Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Appeal filed in wrong customs office not barred under Section 14 Limitation Act | Refund of duty paid under protest upheld : CESTAT
CESTAT ruled that an appeal lodged with an incorrect customs office does not lapse under the Limitation Act, allowing the appellant to pursue the refund of duty paid under protest. This clarifies that procedural misdirection does not defeat a taxpayer’s right to challenge duty assessments.