https://www.taxtmi.com/caselaws?id=80375 The Tribunal dismissed the appeal, upholding the lower authorities' decision that the refund claim was time-barred under Section 27 of the Customs Act, 1962. The appellant's argument that the one-year limitation period for Government organizations should apply was rejected, clarifying that statutory bodies like the Port Trust do not qualify as "Government" under the Act. The judgment emphasizes adherence to statutory limitations in refund claims, highlighting the distinction between Government entities and statutory bodies in seeking relief beyond legal confines. en-us Fri, 22 Sep 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80375 The Tribunal dismissed the appeal, upholding the lower authorities' decision that the refund claim was time-barred under Section 27 of the Customs Act, 1962. The appellant's argument that the one-year limitation period for Government organizations should apply was rejected, clarifying that statutory bodies like the Port Trust do not qualify as "Government" under the Act. The judgment emphasizes adherence to statutory limitations in refund claims, highlighting the distinction between Government entities and statutory bodies in seeking relief beyond legal confines. Case-Laws Customs Fri, 22 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80375