https://www.taxtmi.com/caselaws?id=72591 The Appellate Tribunal CEGAT, New Delhi upheld the rejection of refund claims as time-barred under Section 27 of the Customs Act. The appellants' argument that the Limitation Act should apply instead of the Customs Act, based on Section 72 of the Contract Act, was dismissed. Previous Tribunal and Supreme Court decisions supported the application of Customs Act's limitation provisions. References to other court judgments challenging the decision were deemed distinguishable, leading to the dismissal of the appeals. en-us Mon, 06 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 16:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72591 The Appellate Tribunal CEGAT, New Delhi upheld the rejection of refund claims as time-barred under Section 27 of the Customs Act. The appellants' argument that the Limitation Act should apply instead of the Customs Act, based on Section 72 of the Contract Act, was dismissed. Previous Tribunal and Supreme Court decisions supported the application of Customs Act's limitation provisions. References to other court judgments challenging the decision were deemed distinguishable, leading to the dismissal of the appeals. Case-Laws Customs Mon, 06 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72591