https://www.taxtmi.com/caselaws?id=92198 Refund limitation under Section 27 of the Customs Act was satisfied because the claim was filed within six months from payment of duty. The earlier rejection, based only on the fact that the assessment order at the port of importation had not been challenged, did not address whether the imported goods qualified for Notification No. 91/89. As the notification benefit had not been examined on merits, the matter was remanded for fresh consideration of that issue. en-us Thu, 19 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 15:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92198 Refund limitation under Section 27 of the Customs Act was satisfied because the claim was filed within six months from payment of duty. The earlier rejection, based only on the fact that the assessment order at the port of importation had not been challenged, did not address whether the imported goods qualified for Notification No. 91/89. As the notification benefit had not been examined on merits, the matter was remanded for fresh consideration of that issue. Case-Laws Customs Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92198