https://www.taxtmi.com/caselaws?id=90364 The appeal by Maruti Udyog Ltd. challenging the rejection of their refund claims for customs duty under Section 27 of the Customs Act, 1962 was dismissed. The Collector of Customs upheld that the duty payment date, not the Challan cancellation date, is relevant for limitation computation. The argument that duty payment is complete only upon Challan cancellation was rejected, emphasizing that payment to the bank constitutes duty discharge. As the refund claims were not filed within the six-month period from the duty payment date, the appeal was rejected based on Section 27 requirements. en-us Thu, 06 Mar 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90364 The appeal by Maruti Udyog Ltd. challenging the rejection of their refund claims for customs duty under Section 27 of the Customs Act, 1962 was dismissed. The Collector of Customs upheld that the duty payment date, not the Challan cancellation date, is relevant for limitation computation. The argument that duty payment is complete only upon Challan cancellation was rejected, emphasizing that payment to the bank constitutes duty discharge. As the refund claims were not filed within the six-month period from the duty payment date, the appeal was rejected based on Section 27 requirements. Case-Laws Customs Thu, 06 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90364