https://www.taxtmi.com/caselaws?id=82337 The Appellate Tribunal CEGAT, Calcutta dismissed the appeal against the rejection of refund claims totaling Rs. 14,50,762.09 and Rs. 6,46,725.46 for excess duty paid under two Bill of Entries. The Tribunal held that the six-month limitation period applied to Government Undertakings, rejecting the contention for a one-year limitation period. It emphasized that corrections under Section 154 did not entitle the appellants to refunds beyond the six-month limitation period stipulated in Section 27 of the Customs Act, 1962. The appeal was dismissed, affirming the rejection of the refund claims by the Collector of Customs (Appeals). en-us Wed, 13 Jun 1990 00:00:00 +0530 Mon, 04 Jul 2011 13:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82337 The Appellate Tribunal CEGAT, Calcutta dismissed the appeal against the rejection of refund claims totaling Rs. 14,50,762.09 and Rs. 6,46,725.46 for excess duty paid under two Bill of Entries. The Tribunal held that the six-month limitation period applied to Government Undertakings, rejecting the contention for a one-year limitation period. It emphasized that corrections under Section 154 did not entitle the appellants to refunds beyond the six-month limitation period stipulated in Section 27 of the Customs Act, 1962. The appeal was dismissed, affirming the rejection of the refund claims by the Collector of Customs (Appeals). Case-Laws Customs Wed, 13 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82337