https://www.taxtmi.com/caselaws?id=80738 The appeal was dismissed as the appellant was not considered a Government entity or an individual under the Customs Act. The limitation period for claiming a refund starts from the date of payment of duty, not from the Assistant Collector's intimation. The Tribunal upheld lower authorities' orders, ruling the refund claim was time-barred. en-us Thu, 21 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80738 The appeal was dismissed as the appellant was not considered a Government entity or an individual under the Customs Act. The limitation period for claiming a refund starts from the date of payment of duty, not from the Assistant Collector's intimation. The Tribunal upheld lower authorities' orders, ruling the refund claim was time-barred. Case-Laws Income Tax Thu, 21 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80738