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<h1>Amendment to Customs Act: Refund Claims Timeframe Starts From Judgment Date as per Section 27 Change, Finance Act 2007.</h1> In the Finance Act of 2007, an amendment to section 27 of the Customs Act was introduced. Specifically, in sub-section (1), clause (b), a new proviso was added. This proviso states that if a refund of duty is due as a result of a judgment, decree, order, or direction from an appellate authority, Appellate Tribunal, or any court, the limitation period of one year or six months for claiming the refund will start from the date of that judgment, decree, order, or direction.