https://www.taxtmi.com/caselaws?id=73479 The Tribunal dismissed the appeal against the rejection of a refund claim, ruling that the subsequent enhanced claim was not an amendment but a fresh claim for a different amount and duty type. The Tribunal held that the enhanced claim, filed after the limitation period, was time-barred under Section 27 of the Customs Act, 1962. It concluded that the legal precedents cited by the appellant were not applicable, emphasizing that the enhanced claim was not part of the original proceeding and could not be sustained under the law. en-us Thu, 10 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73479 The Tribunal dismissed the appeal against the rejection of a refund claim, ruling that the subsequent enhanced claim was not an amendment but a fresh claim for a different amount and duty type. The Tribunal held that the enhanced claim, filed after the limitation period, was time-barred under Section 27 of the Customs Act, 1962. It concluded that the legal precedents cited by the appellant were not applicable, emphasizing that the enhanced claim was not part of the original proceeding and could not be sustained under the law. Case-Laws Customs Thu, 10 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73479