Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had inadvertently paid customs duty twice due to an ICEGATE error, resulting in double payment. The refund sanctioning authority held the refund claim as time-barred since it was not filed within one year from the date of duty payment. The key issue was whether the excess amount paid constituted a duty or a deposit, determining the applicability of Section 27's limitation period. The CESTAT upheld the rejection, ruling that barring unconstitutional levies, all refund claims must comply with statutory provisions, including limitation periods. The excess payment, though inadvertent, was in the nature of duty, not a deposit or illegal levy, and thus subject to Section 27's limitation. Tribunals, being statutory creatures, must function within the legislative framework.
Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had inadvertently paid customs duty twice due to an ICEGATE error, resulting in double payment. The refund sanctioning authority held the refund claim as time-barred since it was not filed within one year from the date of duty payment. The key issue was whether the excess amount paid constituted a duty or a deposit, determining the applicability of Section 27's limitation period. The CESTAT upheld the rejection, ruling that barring unconstitutional levies, all refund claims must comply with statutory provisions, including limitation periods. The excess payment, though inadvertent, was in the nature of duty, not a deposit or illegal levy, and thus subject to Section 27's limitation. Tribunals, being statutory creatures, must function within the legislative framework.
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