https://www.taxtmi.com/caselaws?id=92422 A refund claim under Section 27 of the Customs Act was treated as timely because limitation runs from the date of payment of duty and that date is excluded in computing the six-month period. On that computation, the application filed on 19-7-1996 fell within time, so rejection on the basis that it had to be filed before expiry of six months, and not on the last day, was unsustainable. The matter was remanded to the Assistant Commissioner for fresh decision on merits after granting an opportunity of hearing. en-us Mon, 06 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92422 A refund claim under Section 27 of the Customs Act was treated as timely because limitation runs from the date of payment of duty and that date is excluded in computing the six-month period. On that computation, the application filed on 19-7-1996 fell within time, so rejection on the basis that it had to be filed before expiry of six months, and not on the last day, was unsustainable. The matter was remanded to the Assistant Commissioner for fresh decision on merits after granting an opportunity of hearing. Case-Laws Customs Mon, 06 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92422