https://www.taxtmi.com/caselaws?id=75478 A refund claim under the Customs Act was not barred by limitation where the original assessment was later rectified under Section 154. The refund dispute arose only after the assessment was corrected pursuant to the Supreme Court's direction, so the cause for refund was treated as stemming from the rectified assessment rather than the original payment of duty. On that basis, limitation under Section 27 could not run from the earlier payment date, and the time-bar objection failed. en-us Wed, 11 Feb 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75478 A refund claim under the Customs Act was not barred by limitation where the original assessment was later rectified under Section 154. The refund dispute arose only after the assessment was corrected pursuant to the Supreme Court's direction, so the cause for refund was treated as stemming from the rectified assessment rather than the original payment of duty. On that basis, limitation under Section 27 could not run from the earlier payment date, and the time-bar objection failed. Case-Laws Customs Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75478