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<h1>Refund claim denied for late filing & mismatch with final assessment; criteria not met under Section 27.</h1> The High Court dismissed the refund claim application due to being filed beyond the limitation period. The final assessment did not show any error or ... Refund (Customs) The High Court rejected the refund claim application as it was filed beyond the period of limitation. The final assessment made on 27-2-1985 was not in pursuance of the duty payment made on 24-9-1983, so the application was not within the period of limitation as per Section 27. The final assessment did not indicate any error or excess payment of duty. The explanation under Section 27 was not applicable as there was no excess or erroneous payment of duty. The petition was dismissed.
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