https://www.taxtmi.com/caselaws?id=73487 The Tribunal upheld the lower authorities' decisions, ruling that the refund claims for countervailing duty and preferential rate of basic customs duty were time-barred under Section 27 of the Customs Act. The appellants' attempt to change the ground of refund claim was rejected, emphasizing the significance of adhering to statutory time limits for filing refund claims in customs cases. The judgment highlighted the mandatory nature of the limitation period and the restrictions on altering the grounds for refund claims, ultimately dismissing the appeal and confirming the original decisions. en-us Tue, 22 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 13:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73487 The Tribunal upheld the lower authorities' decisions, ruling that the refund claims for countervailing duty and preferential rate of basic customs duty were time-barred under Section 27 of the Customs Act. The appellants' attempt to change the ground of refund claim was rejected, emphasizing the significance of adhering to statutory time limits for filing refund claims in customs cases. The judgment highlighted the mandatory nature of the limitation period and the restrictions on altering the grounds for refund claims, ultimately dismissing the appeal and confirming the original decisions. Case-Laws Customs Tue, 22 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73487