https://www.taxtmi.com/caselaws?id=119422 The appellants challenged the rejection of their refund claim as time-barred under section 27 of the Customs Act. The issue was whether the original filing date or the re-filing date should be considered for limitation purposes. Following the precedent set by a previous case, it was held that the limitation period should be reckoned from the original filing date. Consequently, the refund application was deemed timely, and the case was remanded to the Original Authority for further consideration and a decision on the merits within a specified timeframe. The appeal was allowed by remanding the matter for review. en-us Wed, 15 Feb 2006 00:00:00 +0530 Wed, 11 Jul 2012 10:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119422 The appellants challenged the rejection of their refund claim as time-barred under section 27 of the Customs Act. The issue was whether the original filing date or the re-filing date should be considered for limitation purposes. Following the precedent set by a previous case, it was held that the limitation period should be reckoned from the original filing date. Consequently, the refund application was deemed timely, and the case was remanded to the Original Authority for further consideration and a decision on the merits within a specified timeframe. The appeal was allowed by remanding the matter for review. Case-Laws Customs Wed, 15 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119422