https://www.taxtmi.com/caselaws?id=165957 The Tribunal upheld the Assistant Collector's jurisdiction to decide on refund claims, dismissing the appellants' challenge. It affirmed the six-month limitation period for filing refund claims from the date of duty payment, rejecting applications filed after the deadline. The Tribunal found the Assistant Collector competent to handle refund matters within his authority under Section 27 of the Customs Act, distinguishing cited court decisions as irrelevant. The appeal was dismissed, confirming the Collector's rejection of refund claims for excess customs duty as time-barred. en-us Fri, 14 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 17:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165957 The Tribunal upheld the Assistant Collector's jurisdiction to decide on refund claims, dismissing the appellants' challenge. It affirmed the six-month limitation period for filing refund claims from the date of duty payment, rejecting applications filed after the deadline. The Tribunal found the Assistant Collector competent to handle refund matters within his authority under Section 27 of the Customs Act, distinguishing cited court decisions as irrelevant. The appeal was dismissed, confirming the Collector's rejection of refund claims for excess customs duty as time-barred. Case-Laws Customs Fri, 14 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165957