https://www.taxtmi.com/caselaws?id=81185 Customs duty refund claims must be filed within the statutory limitation period counted from payment of duty at clearance; a later ad hoc exemption order does not reset that period or operate retrospectively for goods already cleared. The Tribunal held that the refund provision under the Customs Act could not be extended by reference to the subsequent exemption order, and the availability of warehousing as an alternative did not affect the limitation rule. The claim filed beyond six months was therefore time-barred, and rejection of the refund was sustained. en-us Fri, 14 Dec 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81185 Customs duty refund claims must be filed within the statutory limitation period counted from payment of duty at clearance; a later ad hoc exemption order does not reset that period or operate retrospectively for goods already cleared. The Tribunal held that the refund provision under the Customs Act could not be extended by reference to the subsequent exemption order, and the availability of warehousing as an alternative did not affect the limitation rule. The claim filed beyond six months was therefore time-barred, and rejection of the refund was sustained. Case-Laws Customs Fri, 14 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81185