Statutory limitation for customs duty refunds bars belated claims under the Customs Act despite general limitation arguments.

A refund application for customs duty made under the Customs Act is governed by the statute's special limitation period, and the general law of limitation cannot override that bar. Because the refund claim was filed beyond six months from the date of payment, it was time-barred under the Act. Authorities distinguished statutory refund proceedings from suits or writ petitions brought outside the refund framework, where general limitation principles may apply. The appeal therefore failed on limitation.

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Issues: Whether the refund claim for customs duty was barred by limitation under the Customs Act and whether the general law of limitation could be invoked instead of the statutory limitation period.

Analysis: The claim for refund was made beyond six months from the date of payment and was therefore hit by the limitation prescribed under the Customs Act. The authorities distinguished between a statutory refund claim made under the Act and a suit or writ petition filed dehors the statute, where the general law of limitation may operate. The decisions relied upon by the appellant concerned recovery proceedings outside the statutory refund framework and did not displace the limitation attached to a refund application under the Act.

Conclusion: The refund claim was barred by limitation under the Customs Act and the appeal failed.

Ratio Decidendi: A refund application made under the Customs Act is governed by the special limitation period prescribed in the statute, and the general law of limitation cannot override that statutory bar.

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