Refund claim deemed time-barred under Customs Act. Commissioner decision reversed. Revenue appeal granted.

The Appellate Tribunal CEGAT, Mumbai held that the respondents' refund claim was time-barred under Section 27(1) of the Customs Act, 1962. The Commissioner (Appeals) decision was reversed, and the Revenue's appeal was granted.

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The Appellate Tribunal CEGAT, Mumbai ruled that the claim for refund filed by the respondents was barred by limitation under Section 27(1) of the Customs Act, 1962. The order of the Commissioner (Appeals) was overturned, and the appeal of the Revenue was allowed.

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