https://www.taxtmi.com/caselaws?id=106775 A customs refund claim was held to be governed by the six-month limitation period under Section 27 of the Customs Act, running from the date of payment of duty. The attempt to start limitation from the later date when non-tracing of the short goods was reported was rejected because the shortage was already known on receipt of the goods. On that basis, the refund application was treated as filed beyond the prescribed period and was time-barred. en-us Fri, 01 Nov 2002 00:00:00 +0530 Thu, 15 Mar 2012 16:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106775 A customs refund claim was held to be governed by the six-month limitation period under Section 27 of the Customs Act, running from the date of payment of duty. The attempt to start limitation from the later date when non-tracing of the short goods was reported was rejected because the shortage was already known on receipt of the goods. On that basis, the refund application was treated as filed beyond the prescribed period and was time-barred. Case-Laws Customs Fri, 01 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106775