https://www.taxtmi.com/caselaws?id=72265 The appeal tribunal found in favor of the appellant, holding that the date of payment of duty should be excluded when calculating the limitation period for claiming a refund under Section 27(1) of the Customs Act. The tribunal determined that the application for refund, made within six months from the date of payment, was within the limitation period. The tribunal set aside the previous orders rejecting the claim as time-barred, remanding the matter for further consideration by the Assistant Collector in accordance with the General Clauses Act. en-us Thu, 31 Oct 1985 00:00:00 +0530 Wed, 25 Jan 2012 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72265 The appeal tribunal found in favor of the appellant, holding that the date of payment of duty should be excluded when calculating the limitation period for claiming a refund under Section 27(1) of the Customs Act. The tribunal determined that the application for refund, made within six months from the date of payment, was within the limitation period. The tribunal set aside the previous orders rejecting the claim as time-barred, remanding the matter for further consideration by the Assistant Collector in accordance with the General Clauses Act. Case-Laws Customs Thu, 31 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72265