https://www.taxtmi.com/caselaws?id=95976 Where export was not completed and the shipping bill was cancelled, the statutory conditions for refund of export cess under Section 26 of the Customs Act, 1962 were not satisfied. The claim therefore fell to be governed by the general refund mechanism under Section 27, with limitation computed from the relevant date of payment of duty. Because the refund application was filed beyond six months from that date, it was time-barred. The appellate order was set aside and the original rejection of the refund claim was restored. en-us Tue, 24 Apr 2001 00:00:00 +0530 Fri, 16 Dec 2011 13:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95976 Where export was not completed and the shipping bill was cancelled, the statutory conditions for refund of export cess under Section 26 of the Customs Act, 1962 were not satisfied. The claim therefore fell to be governed by the general refund mechanism under Section 27, with limitation computed from the relevant date of payment of duty. Because the refund application was filed beyond six months from that date, it was time-barred. The appellate order was set aside and the original rejection of the refund claim was restored. Case-Laws Customs Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95976