https://www.taxtmi.com/caselaws?id=73056 The Tribunal dismissed the appeal, ruling that the extended time limit for refund claims does not apply to M/s. Hindustan Aeronautics Ltd., a Government-owned company, as it does not qualify as the Government for the purpose of the extended time limit under Section 27(ia) of the Customs Act. The Tribunal held that despite its status, the company cannot avail of the extended one-year time limit for claiming refunds, emphasizing that statutory time limits cannot be extended, leading to the refund claim being time-barred. en-us Mon, 09 Jan 1984 00:00:00 +0530 Mon, 10 Nov 2014 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73056 The Tribunal dismissed the appeal, ruling that the extended time limit for refund claims does not apply to M/s. Hindustan Aeronautics Ltd., a Government-owned company, as it does not qualify as the Government for the purpose of the extended time limit under Section 27(ia) of the Customs Act. The Tribunal held that despite its status, the company cannot avail of the extended one-year time limit for claiming refunds, emphasizing that statutory time limits cannot be extended, leading to the refund claim being time-barred. Case-Laws Customs Mon, 09 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73056