https://www.taxtmi.com/caselaws?id=165912 The court upheld the rejection of the appellant's refund claim under Section 27 of the Customs Act, 1962, citing adherence to the time limit provisions. The appellant's argument regarding the correct tariff item for duty assessment was dismissed, and exceptions to the time limit were found inapplicable as the appellant did not meet the criteria for refund under protest or appeal. The judgment emphasized that authorities under a Special Act must adhere to prescribed time limits for refund claims, leading to the dismissal of the appeal and affirmation of the rejection of the refund claim. en-us Wed, 15 Dec 1982 00:00:00 +0530 Tue, 19 Aug 2014 15:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165912 The court upheld the rejection of the appellant's refund claim under Section 27 of the Customs Act, 1962, citing adherence to the time limit provisions. The appellant's argument regarding the correct tariff item for duty assessment was dismissed, and exceptions to the time limit were found inapplicable as the appellant did not meet the criteria for refund under protest or appeal. The judgment emphasized that authorities under a Special Act must adhere to prescribed time limits for refund claims, leading to the dismissal of the appeal and affirmation of the rejection of the refund claim. Case-Laws Customs Wed, 15 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165912