https://www.taxtmi.com/caselaws?id=72352 The court ruled in favor of the petitioner, a private Ltd. Co., in a case concerning the rejection of refund applications based on limitation under section 27(1) of the Customs Act, 1962. The judgment emphasized that duties collected without legal authority are not valid, rendering the limitation provision inapplicable in cases where duties were not legally payable. The court directed a reassessment by Customs authorities to determine if the imported goods fell under a specific ruling, highlighting the importance of assessing relevant rulings for refund eligibility. en-us Fri, 16 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72352 The court ruled in favor of the petitioner, a private Ltd. Co., in a case concerning the rejection of refund applications based on limitation under section 27(1) of the Customs Act, 1962. The judgment emphasized that duties collected without legal authority are not valid, rendering the limitation provision inapplicable in cases where duties were not legally payable. The court directed a reassessment by Customs authorities to determine if the imported goods fell under a specific ruling, highlighting the importance of assessing relevant rulings for refund eligibility. Case-Laws Customs Fri, 16 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72352