CESTAT sets aside Appeal against Air Asia on Issue of Customs Duty Refund citing Payment of Duty under Protest

The CESTAT has set aside an appeal against AirAsia's customs duty refund request, citing the fact that the duty was paid under protest. The case revolves around AirAsia's challenge to the customs duty imposed on its operations, where the airline paid the duty under protest but sought a refund. The tribunal emphasized that the payment made under protest should be considered differently from normal payments. As a result, the tribunal allowed the case to be reconsidered, ensuring that businesses are not unfairly penalized for disputes related to duty payments under protest.