https://www.taxtmi.com/caselaws?id=248116 The appeal was rejected as the appellant's refund claim for excess duty collected due to incorrect assessment at the standard rate instead of the concessional rate was dismissed based on the limitation period under Section 27 of the Customs Act, 1962. The court emphasized that challenging the assessment is a prerequisite for a refund claim and, in this case, as the appellant directly filed a refund claim without challenging the assessment, the claim was subject to the statutory time limit and was therefore rejected. en-us Fri, 04 Oct 2013 00:00:00 +0530 Mon, 02 Jun 2014 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248116 The appeal was rejected as the appellant's refund claim for excess duty collected due to incorrect assessment at the standard rate instead of the concessional rate was dismissed based on the limitation period under Section 27 of the Customs Act, 1962. The court emphasized that challenging the assessment is a prerequisite for a refund claim and, in this case, as the appellant directly filed a refund claim without challenging the assessment, the claim was subject to the statutory time limit and was therefore rejected. Case-Laws Customs Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248116