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of <h1>Supreme Court upholds time-barred customs refund claim decision under section 27(1B)(c) limitation period</h1> <h3>THE PRINCIPAL COMMISSIONER, CUSTOM AHMEDABAD Versus THE GAIL (INDIA) LTD.</h3> The SC dismissed a special leave petition challenging a HC decision on a time-barred refund claim under the Customs Act, 1962. The case involved ... Refund claim rejected on the ground of being time barred - Relevant date for computation of period of limitation for filing refund claim - “date of service” of finalization of provisional assessment - section 27 (1B) (c) of the Customs Act, 1962 - it was held by High Court that 'the Tribunal has rightly taken into consideration the various documents intimating the respondent assessee about the finalization of provisional assessment communicated by the respondent.' HELD THAT:- There are no good ground to interfere with the impugned order/judgment in exercise of our jurisdiction under Article 136 of the Constitution of India. Accordingly, the special leave petition is dismissed. The Supreme Court, in a Partial Court Working Days Bench comprising Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh, heard the parties represented by senior counsel. The Court condoned the delay in filing the special leave petition but, exercising jurisdiction under Article 136 of the Constitution of India, held that there is no sufficient ground to interfere with the impugned order/judgment. Consequently, the special leave petition was dismissed. All pending applications, if any, were disposed of.
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