https://www.taxtmi.com/caselaws?id=74141 The Tribunal dismissed the appeal by M/s. Jay Shree Tea & Industries Ltd. against the rejection of their refund claim, ruling it as time-barred under Section 27 of the Customs Act, 1962. Despite the appellant's argument that the claim was based on information from the Assistant Collector and paid under protest, the Tribunal emphasized the mandatory nature of the limitation period for filing refund claims. The Tribunal disagreed with the precedent cited by the appellant's advocate and upheld the decision based on the Supreme Court's interpretation of Section 27, ultimately dismissing the appeal. en-us Tue, 13 Dec 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74141 The Tribunal dismissed the appeal by M/s. Jay Shree Tea & Industries Ltd. against the rejection of their refund claim, ruling it as time-barred under Section 27 of the Customs Act, 1962. Despite the appellant's argument that the claim was based on information from the Assistant Collector and paid under protest, the Tribunal emphasized the mandatory nature of the limitation period for filing refund claims. The Tribunal disagreed with the precedent cited by the appellant's advocate and upheld the decision based on the Supreme Court's interpretation of Section 27, ultimately dismissing the appeal. Case-Laws Customs Tue, 13 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74141