https://www.taxtmi.com/caselaws?id=74100 Refund claims for additional customs duty filed after the six-month period under Section 27 of the Customs Act, 1962 were held not entertainable merely because the duty was alleged to have been collected without authority of law. The duty had been assessed and paid under a valid customs assessment, and even where exemption or excess payment was asserted, the remedy remained a refund claim subject to the statutory limitation. In the absence of any provision for condonation of delay, the limitation could not be relaxed. The claims were therefore barred by limitation and rejected as time-barred. en-us Fri, 27 May 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74100 Refund claims for additional customs duty filed after the six-month period under Section 27 of the Customs Act, 1962 were held not entertainable merely because the duty was alleged to have been collected without authority of law. The duty had been assessed and paid under a valid customs assessment, and even where exemption or excess payment was asserted, the remedy remained a refund claim subject to the statutory limitation. In the absence of any provision for condonation of delay, the limitation could not be relaxed. The claims were therefore barred by limitation and rejected as time-barred. Case-Laws Customs Fri, 27 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74100