https://www.taxtmi.com/caselaws?id=165928 A claim for refund or adjustment of differential customs duty, based on a revised basis for inspection charges introduced only after duty payment, was treated as a fresh claim. Because it was raised beyond the statutory time limit, the claim was barred by limitation under Section 27 of the Customs Act, 1962. The appeal failed on that ground. en-us Thu, 16 Dec 1982 00:00:00 +0530 Wed, 20 Aug 2014 10:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165928 A claim for refund or adjustment of differential customs duty, based on a revised basis for inspection charges introduced only after duty payment, was treated as a fresh claim. Because it was raised beyond the statutory time limit, the claim was barred by limitation under Section 27 of the Customs Act, 1962. The appeal failed on that ground. Case-Laws Customs Thu, 16 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165928