https://www.taxtmi.com/caselaws?id=80831 The tribunal dismissed the appeal, affirming the rejection of the refund claims based on the limitation under Section 27(i) of the Customs Act. The appellants' failure to claim the benefit of concessional basic duty under Notification No. 227/76 in a timely manner led to the consequences of delay in claiming the refund. The tribunal differentiated the present case from cited case law, emphasizing that the claim for reassessment of basic duty was time-barred due to the delay in claiming it for the first time after the expiry of the statutory limitation period. en-us Tue, 21 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80831 The tribunal dismissed the appeal, affirming the rejection of the refund claims based on the limitation under Section 27(i) of the Customs Act. The appellants' failure to claim the benefit of concessional basic duty under Notification No. 227/76 in a timely manner led to the consequences of delay in claiming the refund. The tribunal differentiated the present case from cited case law, emphasizing that the claim for reassessment of basic duty was time-barred due to the delay in claiming it for the first time after the expiry of the statutory limitation period. Case-Laws Customs Tue, 21 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80831