Supreme Court upholds time-barred customs refund claim decision under section 27(1B)(c) limitation period 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 ...
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Supreme Court upholds time-barred customs refund claim decision under section 27(1B)(c) limitation period
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 determining the relevant date for computing the limitation period for filing refund claims under section 27(1B)(c), specifically the "date of service" of finalization of provisional assessment. The HC had upheld the Tribunal's decision that properly considered various documents communicating the finalization of provisional assessment to the assessee. The SC found no grounds to interfere with the lower court's judgment under Article 136.
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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