https://www.taxtmi.com/caselaws?id=237273 The Delhi HC held that Circular No. 23/2010 was ultra vires to the extent it excluded application of Section 27 of the Customs Act regarding refund limitation periods. The court ruled that assessees can claim refunds under Notification No. 93/2008 within either the Section 27 limitation period or the extended one-year period from payment date, whichever is longer. For provisional assessments, refunds can be claimed within one year/six months from final assessment per Section 27 or within one year from provisional release. The HC set aside rejection orders based solely on the circular and remanded the matter for reassessment according to Section 27 provisions. en-us Fri, 13 Sep 2013 00:00:00 +0530 Wed, 14 May 2025 12:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237273 The Delhi HC held that Circular No. 23/2010 was ultra vires to the extent it excluded application of Section 27 of the Customs Act regarding refund limitation periods. The court ruled that assessees can claim refunds under Notification No. 93/2008 within either the Section 27 limitation period or the extended one-year period from payment date, whichever is longer. For provisional assessments, refunds can be claimed within one year/six months from final assessment per Section 27 or within one year from provisional release. The HC set aside rejection orders based solely on the circular and remanded the matter for reassessment according to Section 27 provisions. Case-Laws Customs Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237273